COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 25.10.1996 
COM(96) 503 final 
96/0253 (ACC) 
PROPOSAL FOR A 
COUNCIL DECISION 
concerning the conclusion of an Agreement between the 
European Community of the one part and the 
Government of Denmark and the Home Government of the Faroe 
Islands of the other part 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
On 29 June 1995, the Council authorized the Commission to negotiate with 
Denmark/Faroe Islands an accession protocol of Austria, Finland and Sweden to the 
existing trade Agreement between the Community and Denmark/Faroe Islands. 
In addition, the Council authorized the Commission on 17 July 1995 to negotiate with 
Denmark/Faroe Islands further amendments to this Agreement, in particular: 
- to add a new protocol on mutual administrative assistance in customs matters 
between the Contracting Parties; 
- to update the provisions of the Agreement relating to petroleum products; 
- to authorise the Joint Committee provided for under the Agreement to amend the 
provisions of the Protocols annexed to the Agreement. 
During these negotiations, it has been agreed, for the sake of clarity, to include all 
amendments in one new Agreement, which should replace all existing provisions. 
The new provisions applicable to imports into the Community of certain fish products 
from the Faroe Islands take into account imports into the new Member States from the 
Faroe Islands. 
The Council is invited to approve the conclusion of the new Agreement in sufficient time 
to allow entry into force on 1 January 1997. 
01 
PROPOSAL FOR A 
COUNCIL DECISION 
concerning the conclusion of an Agreement between the 
European Community of the one part and the 
Government of Denmark and the Home Government of the Faroe 
Islands of the other part 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community and in particular 
Article 113 in conjunction with the first sentence of Article 228 (2) thereof, 
Having regard to the proposal from the Commission, 
Whereas the Commission has negotiated on behalf of the Community a new Agreement, 
replacing the Agreement between the European Economic Community of the one part and 
the Government of Denmark and the Home Government of the Faroe Islands of the other 
part, signed on 2 December 19911, as amended by the Agreement in the form of an 
exchange of letters between the European Community of the one part and the 
Government of Denmark and the Home Government of the Faroe Islands of the other 
part, signed on 8 March 19952, 
Whereas this new Agreement should be approved, 
HAS DECIDED AS FOLLOWS: 
Article 1 
The Agreement between the European Community of the one part and the Government of 
Denmark and the Home Government of the Faroe Islands of the other part is hereby 
approved on behalf of the Community. 
The text of the Agreement is attached to this Decision. 
Article 2 
The President of the Council is hereby authorised to designate the persons empowered to 
sign the Agreement in order to bind the Community and to give the notification provided 
for in Article 40 of the Agreement. 
Done at Brussels, 
For the Council 
The President 
1 OJN°L371 of31.12.1991,p. 1. 
2 OJN°L54of 10.3.1995, p. 25. 
02 
AGREEMENT 
BETWEEN THE EUROPEAN COMMUNITY OF THE ONE PART 
AND THE GOVERNMENT OF DENMARK 
AND THE HOME GOVERNMENT OF THE FAROE ISLANDS OF THE OTHER PART 
THE EUROPEAN COMMUNITY, 
of the one part, and 
THE GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE 
FAROE ISLANDS, 
of the other part, 
RECALLING the status of the Faroe Islands as a self-governing integral part of one of 
the Member States of the Community; 
RECALLING the resolution of the Council of 4 February 1974 on the problems of the 
Faroe Islands; 
CONSIDERING the vital importance for the Faroe Islands of fisheries, which constitute 
their essential economic activity, fish and fishery products being their main export articles; 
CONSIDERING the importance of the fisheries relationship laid down in the agreement 
on fisheries between the parties, who confirm that the trade aspects of the present 
Agreement should not affect the functioning of the fisheries agreement and that, 
consequently, the volume of the mutual fisheries possibilities under that agreement should 
continue to be maintained at a satisfactory level; 
DESIRING to consolidate and to extend the economic relations existing between the 
Community and the Faroe Islands and to ensure, with due regard for fair conditions of 
competition, the harmonious development of their commerce for the purpose of 
contributing to the work of constructing Europe; 
03 
RESOLVED progressively to eliminate the obstacles to substantially all their trade, in 
accordance with the provisions of the General Agreement on Tariffs and Trade 1994 
concerning the establishment of free trade areas; 
DECLARING their readiness to examine, in the light of any relevant factor, and in 
particular of developments in the Community, the possibility of developing and deepening 
their relations where it would appear to be useful in the interests of their economies to 
extend them to fields not covered by this Agreement; 
CONSIDERING that, to this end, an agreement between the European Economic 
Community, of the one part, and the Government of Denmark and the Home Government 
of the Faroe Islands, of the other part (the "initial Agreement") was signed on 2 December 
1991: 
CONSIDERING that an agreement in the form of an exchange of letters between the 
European Community, of the one part, and the Government of Denmark and the Home 
Government of the Faroe Islands, of the other part, amending Tables I and II of the Annex 
to Protocol 1 of the initial Agreement (the "Agreement in the form of an exchange of 
letters") was signed on 8 March 1995; 
CONSIDERING that, pursuant to the accession of the Republic of Austria, the Republic 
of Finland and the Kingdom of Sweden to the European Union on 1 January 1995, the 
arrangements applicable to trade in fish and fishery products between the Faroe Islands 
and the Community should be adjusted in order to maintain trade flows between the Faroe 
Islands, on the one hand, and the new Member States, on the other; 
CONSIDERING that, as a result of the adoption by the Community of a common 
definition of origin for petroleum products, it is necessary to make adjustments to the 
provisions affecting these products; 
CONSIDERING that, in order to take account of certain developments in trade between 
the Community and the Member States of EFT A, it is necessary to make adjustments to 
the provisions concerning the definition of the concept of "originating products" and 
methods of administrative co-operation; 
0 
CONSIDERING that, in order to take account of the specific production of fish feed on 
the Faroe Islands, it is necessary to make adjustments to the provisions applicable to 
imports of certain agricultural products; 
CONSIDERING that, in order to help ensure its correct functioning, a protocol on mutual 
administrative assistance in customs matters should be incorporated into this Agreement; 
CONSIDERING that, in order to conform with certain modifications to the nomenclature 
of the customs tariffs of the Contracting Parties affecting products referred to in the initial 
Agreement, it is necessary to update the tariff nomenclature of these products; 
CONSIDERING that, in order to provide for more flexibility, it is appropriate to 
empower the Joint Committee to decide on amendments to the provisions of the Protocols 
to this Agreement; 
CONSIDERING that, for the sake of clarity, the initial Agreement and the Agreement in 
the form of an exchange of letters should be replaced by a composite new text in the form 
of this Agreement; 
TAKING INTO ACCOUNT that the bilateral trade agreements between Finland and 
Sweden and the Faroe Islands cease to be in force on the entry into force of this 
Agreement; 
HAVE DECIDED, in pursuit of these objectives and considering that no provisions of this 
Agreement may be interpreted as exempting the Contracting Parties from the obligations 
which are incumbent upon them under other international agreements, 
TO CONCLUDE THIS AGREEMENT: 
0 r: 
Article 1 
The aim of this Agreement is: 
(a) to promote through the expansion of reciprocal trade the harmonious development 
of economic relations between the Community and the Faroe Islands and thus to 
foster in the Community and in the Faroe Islands the advance of economic activity, 
the improvement of living and employment conditions, and increased productivity 
and financial stability, 
(b) to provide fair conditions of competition for trade between the Contracting Parties, 
(c) to contribute in this way, by the removal of barriers to trade, to the harmonious 
development and expansion of world trade. 
Article 2 
This Agreement shall apply to products originating in the Community or the Faroe 
Islands: 
(i) which fall within Chapters 25 to 97 of the Harmonized System, other than those 
listed in Annex II to the Treaty establishing the European Community, and other 
than those listed in Annex I to this Agreement; 
(ii) which are specified in Protocols 1, 2 and 4 to this Agreement, with due regard to 
the arrangements provided for in those Protocols. 
Article 3 
No new customs duty on imports shall be introduced in trade between the Community and 
the Faroe Islands. 
Article 4 
1. The Community shall abolish customs duties on imports from the Faroe Islands. 
2. The Faroe Islands shall abolish customs duties on imports from the Community: to 
this end Annex II sets out the provisions contained in the customs and fiscal legislation of 
the Faroe Islands. 
Article 5 
The provisions concerning the abolition of customs duties on imports shall apply also to 
import duties of a fiscal nature. 
The Faroe Islands may replace an import duty of a fiscal nature or the fiscal element of an 
import duty by an internal tax. 
06 
Article 6 
No new charge having an effect equivalent to a customs duty shall be introduced in trade 
between the Community and the Faroe Islands. 
Charges having an effect equivalent to customs duties on imports in trade between the 
Community and the Faroe Islands shall be abolished. 
Article 7 
No customs duty on exports or charge having equivalent effect shall be introduced in 
trade between the Community and the Faroe Islands. 
Customs duties on exports and charges having equivalent effect shall be abolished. 
Article 8 
Protocol 1 lays down the tariff treatment and arrangements applicable to certain fish and 
fishery products released for free circulation in the Community or imported into the Faroe 
Islands. 
Article 9 
Protocol 2 lays down the tariff treatment and arrangements applicable to certain products 
obtained by processing agricultural products. 
Article 10 
1. In the event of specific rules being established as a result of the implementation of 
its agricultural policy or of any alteration of the current rules, the Contracting Party in 
question may adapt the arrangements resulting from this Agreement in respect of the 
products which are the subject of those rules or alterations. 
2. In such cases the Contracting Party in question shall take due account of the 
interests of the other Contracting Party. To this end the Contracting Parties may consult 
each other within the Joint Committee established by Article 31. 
Article 11 
Protocol 3 lays down the definition of the concept of "originating products" and methods 
of administrative cooperation. 
Article 12 
A Contracting Party which is considering the reduction of the effective level of its duties 
or charges having equivalent effect applicable to third countries benefiting from most­
favoured-nation treatment, or which is considering the suspension of their application, 
shall, as far as may be practicable, notify the Joint Committee not less than thirty days 
before such reduction or suspension comes into effect. It shall take note of any 
representations by the other Contracting Party regarding any distortions which might 
result therefrom. 
07 
Article 13 
1. No new quantitative restriction on imports or measures having equivalent effect 
shall be introduced in trade between the Community and the Faroe Islands. 
2. The Contracting Parties shall abolish quantitative restrictions on imports and any 
measures having an effect equivalent to quantitative restrictions on imports. 
Article 14 
1. The Community reserves the right to modify the arrangements applicable to the 
petroleum products falling within headings Nos 2710, 2711, ex 2712 (excluding 
ozokerite, lignite wax and peat wax) and 2713 of the combined nomenclature upon 
adoption of decisions under the common commercial policy for petroleum products or 
upon establishment of a common energy policy. 
In this event, the Community shall take due account of the interests of the Faroe Islands; 
to this end it shall inform the Joint Committee, which shall meet under the conditions set 
out in Article 33 (2). 
2. The Faroe Islands reserves the right to take similar action should it be faced with 
like situations. 
3. Subject to paragraphs 1 and 2, this Agreement shall not prejudice the non-tariff 
rules applied to imports of petroleum products. 
Article 15 
1. The Contracting Parties declare their readiness to foster, so far as their agricultural 
policies allow, the harmonious development of trade in agricultural products to which this 
Agreement does not apply. 
2. The Contracting Parties shall apply their rules in veterinary, health and plant health 
matters in a non-discriminatory fashion and shall not introduce any new measures that 
have the effect of unduly obstructing trade. 
3. The Contracting Parties shall examine, imder the conditions set out in Article 35, 
any difficulties that might arise in their trade in agricultural products and shall endeavour 
to seek appropriate solutions. 
Article 16 
The Home Government of the Faroe Islands shall take the necessary control measures to 
ensure the correct application of the reference price fixed or to be fixed by the 
Community, referred to in Article 2 of Protocol 1. 
The Contracting Parties shall ensure the correct application of the definition of the 
concept of "originating products" and methods of administrative co-operation, laid down 
in Protocol 3. 
Article 17 
Protocol 4 lays down the special provisions applicable to imports of certain agricultural 
products other than those listed in Protocol 1. 
08 
Article 18 
Protocol 5 lays down the provisions on mutual assistance between administrative 
authorities in customs matters. 
Article 19 
The Contracting Parties reaffirm their commitment to grant each other the most­
favoured-nation treatment in accordance with the General Agreement on Tariffs and 
Trade 1994. 
This Agreement shall not preclude the maintenance or establishment of customs unions, 
free trade areas or arrangements for frontier trade, except insofar as they alter the trade 
arrangements provided for in this Agreement, in particular the provisions concerning rules 
of origin. 
Article 20 
The Contracting Parties shall refrain from any measure or practice of an internal fiscal 
nature which, whether directly or indirectly, discriminates between the products of one 
Contracting Party and like products originating in the territory of the other Contracting 
Party. 
Products exported to the territory of one of the Contracting Parties may not benefit from 
repayment of internal taxation in excess of the amount of direct or indirect taxation 
imposed on them. 
Article 21 
Payments relating to trade in goods and the transfer of such payments to the Member 
State of the Community in which the creditor is resident or to the Faroe Islands shall be 
free from any restrictions. 
Article 22 
This Agreement shall not preclude prohibitions or restrictions on imports, exports or 
goods in transit justified on grounds of public morality, law and order or public security, 
the protection of life and health of humans, animals or plants, the protection of national 
treasures of artistic, historic or archaeological value,' the protection of industrial and 
commercial property, or rules relating to gold or silver. 
Such prohibitions or restrictions must not, however, constitute a means of arbitrary 
discrimination or a disguised restriction on trade between the Contracting Parties. 
Article 23 
Nothing in this Agreement shall prevent a Contracting Party from taking any measures: 
(a) which it considers necessary to prevent the disclosure of information contrary to 
its essential security interests; 
09 
(b) which relate to trade in arms, munitions or war materials or to research, 
development or production indispensable for defence purposes, provided that such 
measures do not impair the conditions of competition in respect of products not 
intended for specifically military purposes: 
(c) which it considers essential to its own security in time of war or serious 
international tension. 
Article 24 
1. The Contracting Parties shall refrain from any measure likely to jeopardize the 
fulfilment of the objectives of this Agreement. 
2. They shall take any general or specific measures required to fulfil their obligations 
under this Agreement. 
If either Contracting Party considers that the other Contracting Party has failed to fulfil an 
obligation under this Agreement, it may take appropriate measures under the conditions 
and in accordance with the procedures laid down in Article 29. 
Article 25 
1. The following are incompatible with the proper functioning of this Agreement 
insofar as they may affect trade between the Community and the Faroe Islands: 
(i) all agreements between undertakings, decisions by associations of 
undertakings and concerted practices between undertakings which have as 
their object or effect the prevention, restriction or distortion of competition as 
regards the production of or trade in goods; 
(ii) abuse by one or more undertakings of a dominant position in the territories of 
the Contracting Parties as a whole or in a substantial part thereof; 
(iii) any public aid which distorts or threatens to distort competition by favouring 
certain undertakings or the production of certain goods. 
2. Should a Contracting Party consider that a given practice is incompatible with this 
Article, it may take appropriate measures under the conditions and in accordance with the 
procedures laid down in Article 29. 
Article 26 
Where an increase in imports of a given product is or is likely to be seriously detrimental 
to any production activity carried on in the territory of one of the Contracting Parties and 
where this increase is due to: 
(i) the partial or total reduction in the importing Contracting Party, as provided for in 
this Agreement, of customs duties and charges having equivalent effect levied on 
the product in question; and 
(ii) the fact that the duties or charges having equivalent effect levied by the exporting 
Contracting Party on imports of raw materials or intermediate products used in the 
manufacture of the product in question are significantly lower than the 
corresponding duties or charges levied by the importing Contracting Party: 
the Contracting Party concerned may take appropriate measures under the conditions and 
in accordance with the procedures laid down in Article 29. 
10 
Article 27 
If one of the Contracting Parties finds that dumping is taking place in trade with the other 
Contracting Party, it may take appropriate measures against this practice in accordance 
with the Agreement on Implementation of Article VI of the General Agreement on Tariffs 
and Trade 1994, under the conditions and in accordance with the procedures laid down in 
Article 29. 
Article 28 
If serious disturbances arise in any sector of the economy or if difficulties arise which 
could bring about serious deterioration in the economic situation of a region, the 
Contracting Party concerned may take appropriate measures under the conditions and in 
accordance with the procedures laid down in Article 29. 
Article 29 
1. In the event of a Contracting Party subjecting imports of products liable to give 
rise to the difficulties referred to in Articles 26 and 28 to an administrative procedure, the 
purpose of which is to provide rapid information on the trend of trade flows, it shall 
inform the other Contracting Party. 
2. In the cases specified in Articles 24 to 28, before taking the measures provided for 
therein or, in cases to which paragraph 3 (d) of this Article applies, as soon as possible, 
the Contracting Party in question shall supply the Joint Committee with all relevant 
information required for a thorough examination of the situation with a view to seeking a 
solution acceptable to the Contracting Parties. 
In the selection of measures, priority must be given to those which least disturb the 
functioning of this Agreement. 
The safeguard measures shall be notified immediately to the Joint Committee and shall be 
the subject of periodical consultations within the Committee, particularly with a view to 
their abolition as soon as circumstances permit. 
3. For the implementation of paragraph 2, the following provisions shall apply: 
(a) as regards Article 25, either Contracting Party may refer the matter to the 
Joint Committee if it considers that a given practice is incompatible with 
the proper functioning of this Agreement within the meaning of paragraph 
1 of that Article. 
The Contracting Parties shall provide the Joint Committee with all relevant 
information and shall give it the assistance it requires in order to examine 
the case and, where appropriate, to eliminate the practice objected to. 
If the Contracting Party in question fails to put an end to the practice 
objected to within the period fixed by the Joint Committee, or in the 
absence of agreement in the Joint Committee within three months of the 
matter being referred to it, the Contracting Party concerned may adopt any 
safeguard measures it considers necessary to deal with the serious 
difficulties resulting from the practices in question; in particular it may 
withdraw tariff concessions; 
11 
(b) as regards Article 26, the difficulties arising from the situation referred to 
in that article shall be referred for examination to the Joint Committee, 
which may take any decision needed to put an end to such difficulties. 
If the Joint Committee or the exporting Contracting Party has not taken a 
decision putting an end to the difficulties within thirty days of the matter 
being referred, the importing Contracting Party is authorized to levy a 
compensatory charge on the product imported. 
The compensatory charge shall be calculated according to the incidence on 
the value of the goods in question of the tariff disparities in respect of the 
raw materials or intermediate products incorporated therein; 
(c) as regards Article 27, consultation in the Joint Committee shall take place 
before the Contracting Party concerned takes the appropriate measures; 
(d) where exceptional circumstances requiring immediate action make prior 
examination impossible, the Contracting Party concerned may, in the 
situations specified in Article 26, 27 and 28 and also in the case of export 
aids having a direct and immediate incidence on trade, apply forthwith the 
precautionary measures strictly necessary to remedy the situation. 
Article 30 
Where one or more Member States of the Community or the Faroe Islands is in difficulties 
or is seriously threatened with difficulties as regards its balance of payments, the 
Contracting Party concerned may take the necessary safeguard measures. It shall inform 
the other Contracting Party forthwith. 
Article 31 
1. A Joint Committee is hereby established which shall be responsible for the 
administration of this Agreement and shall ensure its proper implementation. For this 
purpose, it shall make recommendations and take decisions in the cases provided for in 
this Agreement. These decisions shall be put into effect by the Contracting Parties in 
accordance with their own rules. 
2. For the purpose of the proper implementation of this Agreement the Contracting 
Parties shall exchange information and, at the request of either Party, shall hold 
consultations within the Joint Committee. 
3. The Joint Committee shall adopt its own rules of procedure. 
Article 32 
1. The Joint Committee shall consist of representatives of the Contracting Parties . 
2. The Joint Committee shall act by mutual agreement. 
Article 33 
1. Each Contracting Party shall preside in turn over the Joint Committee, in 
accordance with the arrangements to be laid down in its rules of procedure. 
12 
2. The Chairman shall convene meetings of the Joint Committee at least once a year 
in order to review the general functioning of this Agreement. 
The Joint Committee shall, in addition, meet whenever special circumstances so require, at 
the request of either Contracting Party, in accordance with the conditions to be laid down 
in its rules of procedure. 
3. The Joint Committee may decide to set up any working party that can assist it in 
carrying out its duties. 
Article 34 
1. The Joint Committee may amend the provisions of the Protocols to this 
Agreement. 
2. In the event of modifications to the nomenclature of the customs tariffs of the 
Contracting Parties affecting products referred to in this Agreement, the Joint Committee 
may adopt the tariff nomenclature of these products to conform with such modifications. 
Article 35 
1. Where a Contracting Party considers that it would be useful in the common 
interest of both Contracting Parties to develop the relations established by this Agreement 
by extending them to fields not covered thereby, it shall submit a reasoned request to the 
other Contracting Party. 
The Contracting Parties may instruct the Joint Committee to examine this request and, 
where appropriate, to make recommendations to them, particularly with a view to opening 
negotiations. 
2. The agreements resulting from the negotiations referred to in paragraph 1 will be 
subject to ratification or approval by the Contracting Parties in accordance with their own 
procedures. 
Article 36 
At the request of the Faroe Islands, the Community will consider 
improving the access possibilities for specific products; 
extending its tariff concessions for Faroese fishery products to include new fish 
species caught by Faroese fishing vessels based and operating in the North 
Atlantic, or to include fishery products pertaining thereto not currently produced 
by the Faroese fishing industry. These new fish species or fishery products could 
be imported free of duty into the Community, subject to the necessary quantitative 
limitations should the new fish species or fishery products be of a sensitive nature 
in the Community. 
Article 37 
The Annexes and Protocols to this Agreement shall form an integral part thereof. 
13 
Article 38 
Either Contracting Party may denounce this Agreement by notifying the other Contracting 
Party. This Agreement shall cease to be in force twelve months after the date of such 
notification. 
Article 39 
This Agreement shall apply, on the one hand, to the territories to which the Treaty 
establishing the European Community is applied and under the conditions laid down in 
that Treaty and, on the other hand, to the territory of the Faroe Islands. 
Article 40 
1. This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, 
French, German, Greek, Italian, Portuguese, Spanish, Swedish and Faroese languages, 
each of these texts being equally authentic. 
2. It will be approved by the Contracting Parties in accordance with their own 
procedures. 
3. It shall enter into force on 1 January 1997, provided that the Contracting Parties 
have notified each other before that date that the procedures necessary to this end have 
been completed. After this date, this Agreement shall enter into force on the first day of 
the third month following such notification. 
4. The provisions of the following agreements shall cease to be in force on the entry 
into force of this Agreement: 
- the Agreement between the European Economic Community, of the one part, and 
the Government of Denmark and the Home Government of the Faroe Islands, of 
the other part, signed on 2 December 1991; 
- the Agreement in the form of an exchange of letters between the European 
Community, of the one part, and the Government of Denmark and the Home 
Government of the Faroe Islands, of the other part, amending Tables I and II of 
the Annex to Protocol 1 of the above-mentioned Agreement, signed on 8 March 
1995; 
- the bilateral trade agreements between Finland and Sweden and the Faroe Islands. 
Done at Brussels on the day of in the year one thousand nine hundred and 
ninety-six. 
For the European Community 
For the Government of Denmark and the Home Government of the Faroe Islands 
14 
ANNEX I 
List of products referred to in Article 2 (i) of this Agreement 
CN code Description 
3502 
3502 11 
3502 11 90 
3502 19 
3502 19 90 
3502 20 
3502 20 91 
3502 20 99 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80 % whey proteins, calculated on the 
dry matter), albuminates and other albumin derivatives: 
- Egg albumin: 
-- Dried: 
- Other 
- Other: 
- Other 
- Milk albumin, including concentrates of two or more whey proteins: 
- Other: 
Dried (for example, in sheets, scales, flakes, powder) 
- Other 
5 
ANNEX II 
For the purposes of Article 4 (2) to this Agreement, the customs and fiscal legislation 
of the Faroe Islands contains the following provisions: 
(a) a customs tariff based upon the Harmonized System and respecting the GATT 
obligations of Denmark; 
(b) a duty-free treatment for goods of Community origin, with the exceptions set out in 
Protocols 2 and 4;. 
(c) a system of indirect taxation based upon the following elements: 
- a value-added tax (VAT), based upon the same principles as those which apply in 
the Community, including non-discrimination of imported goods; and 
- a system of excise duties, levied equally upon domestic production and imported 
goods. 
16 
PROTOCOL 1 
concerning the tariff treatment and arrangements applicable to certain fish and fishery 
products released for free circulation in the Community or imported into the Faroe Islands 
Article 1 
As regards the products listed in the Annex to this Protocol and originating in the Faroe Islands: 
1. no new customs duties shall be introduced in trade between the Community and the Faroe 
Islands; 
2. the customs duties and other conditions to be applied on import into the Community shall be as 
indicated in the Annex. 
Article 2 
The preferential duty rates indicated in the Annex apply only if the free-at-frontier price, which is 
determined by the Member States in accordance with Article 22 of Regulation (EEC) N° 3759/92 
(OJ N° L 388 of 31.12.1992), as last amended by Regulation (EC) N° 3318/94 (OJ N° L 350 of 
31.12.1994), is at least equal to the reference price fixed, or to be fixed, by the Community for the 
products under consideration or the categories of the products concerned. 
Article S 
For the purpose of eliminating customs duties, reference ceilings are established in the Annex for 
certain products originating in the Faroe Islands. 
Should imports of these products exceed the reference ceiling, the Community may introduce the 
full customs duty. 
Article 4 
The Faroe Islands shall abolish tariffs and duties on imports offish and fishery products originating, 
in the Community. 
17 
ANNEX 
The customs duties and other conditions to be applied on import into the Community of 
products originating in and coming from the Faroe Islands shall be as indicated below 
TABLE I 
CN code 
(1) 
0301 
ex 0301 91 90 
0301 92 00 
ex 0301 99 11 Description 
(2) 
Live fish: 
— Trout of the species Oncorhynchus mykiss 
— Eels (Anguilla spp.) 
— Atlantic salmon (Salmo salar) Rate of 
duty 
(3) 
0 * 
0 
0 Tariff quota 
(TQ) 
Reference ceiling 
(RC) 
(4) 
TQN°1 
TQN°2 
18 
(1) 
0302 
ex 0302 1190 
ex 0302 12 00 
0302 19 00 
0302 21 10 
0302 21 30 
0302 22 00 
0302 23 00 
0302 29 10 
0302 29 90 
0302 40 
0302 40 05 
0302 40 98 
0302 50 10 
0302 62 00 
0302 63 00 
ex 0302 64 05 
ex 0302 64 98 
0302 65 
0302 65 20 
0302 65 50 
0302 65 90 
0302 66 00 (2) 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304: 
— Trout of the species Oncorhynchus mykiss 
~ Atlantic salmon (Salmo salar) 
— Other 
— Lesser or Greenland halibut (Reinhardtius 
hippoglossoides) 
— Atlantic halibut (Hippoglossus hippoglossus) 
— Plaice (Pleuronectes platessa) 
~ Sole (Solea spp.) 
— Megrim (Lepidorhombus spp) 
™ Other 
— Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes: 
— From 1 January to 14 February 
~ From 16 June to 31 December 
— Cod of the species Gadus morhua 
— Haddock (Melanogrammus aeglefmus) 
— Coalfish (Pollachius virens) 
— Mackerel of the species Scomber scombrus, from 
1 January to 14 February 
— Mackerel of the species Scomber scombrus, from 
16 June to 31 December 
~ Dogfish and other sharks: 
— Dogfish of the species Squalus acanthias 
— Dogfish of the species Scyliorhinus spp. 
--- Other 
-- Eels (Anguilla spp.) (3) (4) 
TQN°1 
TQN°2 
Statistical survey 
Statistical survey 
RCN° 1 
RCN° 1 
RCN°2 
RCN°2 
19 
(1) 
0302 69 31 
ex 0302 69 33 
0302 69 41 
0302 69 45 
ex 0302 69 65 
0302 69 81 
0302 69 85 
0302 69 99 
0302 70 00 (2) 
— Redfish (Sebastes spp.): 
Of the species Sebastes marinus 
Of the species Sebastes mentella 
— Whiting (Merlangus merlangus) 
— Ling (Molva spp.) 
— Hake of the species Merluccius merluccius 
— Monkfish (Lophius spp.) 
— Blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
— Other 
— Livers and roes (3) 
0 
0 
0 
0 
0 
0 
0 
0 
0 (4) 
RCN°6 
RCN°6 
Statistical survey 
20 
(1) 
0303 
ex 0303 21 90 
ex 0303 22 00 
0303 29 00 
0303 31 10 
0303 3130 
0303 32 00 
0303 33 00 
0303 39 10 
0303 39 30 
0303 39 80 
0303 50 
0303 50 05 
0303 50 98 
0303 60 11 
0303 73 00 
ex 0303 74 10 
ex 0303 74 20 
0303 75 
0303 75 20 
0303 75 50 
0303 75 90 (2) (3) 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 
— Trout of the species Oncorhynchus mykiss 0 
— Atlantic salmon (Salmo salar) 0 
— Other 0 
— Lesser or Greenland halibut (Reinhardtius 0 
hippoglossoides) 
— Atlantic halibut (Hippoglossus hippoglossus) 0 
— Plaice (Pleuronectes platessa) 0 
— Sole (Solea spp.) 0 
— Flounder (Platichthys flesus) 0 
— Fish of the genus Rhombosolea 0 
— Other 0 
— Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes: 
— From 1 January to 14 February 0 
— From 16 June to 31 December 0 
~ Cod of the species Gadus morhua 0 
— Coalfish (Pollachius virens) 0 
— Mackerel of the species Scomber scombrus, from 0 
1 January to 14 February 
— Mackerel of the species Scomber scombrus, from 
16 June to 31 December 
— Dogfish and other sharks: 
— Of the species Squalus acanthias 0 
— Of the species Scyliorhinus spp. 0 
™ Other 0 (4) 
TQN°1 
TQN°2 
RCN° 1 
RCN° 1 
21 
(1) 
0303 79 
0303 79 35 
ex 0303 79 37 
0303 79 45 
0303 79 51 
0303 79 81 
0303 79 83 
0303 79 96 
0303 80 00 (2) 
— Other: 
— Redfish (Sebastes spp.): 
Redfish of the species Sebastes marinus 
Redfish of the species Sebastes mentella 
— Whiting (Merlangus merlangus) 
— Ling (Molva spp.) 
— Monkfish (Lophius spp.) 
— Blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
— Other 
— Livers and roes (3) 
0 
0 
0 
0 
0 
0 
0 
0 (4) 
RCN°6 
RCN°6 
Statistical survey 
22 
(1) 
0304 
0304 10 
ex 0304 10 11 
ex 0304 10 13 
ex 0304 10 31 
0304 10 33 
0304 10 35 
0304 10 38 
0304 10 91 
0304 10 94 
0304 10 96 
0304 10 98 
0304 20 
ex 0304 20 11 
ex 0304 20 13 (2) 
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
— Fresh or chilled: 
— Fillets: 
— Of freshwater fish: 
— Of trout of the species Oncorhynchus mykiss 
— Of Atlantic salmon (Salmo salar) 
— Other: 
— Of cod of the species Gadus morhua 
— Of coalfish (Pollachius virens) 
— Of redfish (Sebastes spp.) 
— Other 
~ Other fish meat (whether or not minced): 
— Of fresh water fish 
™ Other: 
— Flaps of herring: 
From 1 January to 14 February 
From 16 June to 31 December 
— Other 
— Frozen fillets: 
-- Of freshwater fish: 
Of trout of the species Oncorhynchus mykiss 
— Of Atlantic salmon (Salmo salar) (3) (4) 
TQN° 1 
TQN°2 
RCN°7 
RCN°6 
RCN°7 
TQN°1 
TQN°2 
23 
(1) 
ex 0304 20 29 
0304 20 31 
0304 20 33 
0304 20 35 
ex 0304 20 37 
0304 20 41 
0304 20 43 
ex 0304 20 53 
0304 20 57 
0304 20 71 
0304 20 75 
0304 20 96 
0304 90 
0304 90 05 
ex 0304 90 10 (2) 
• Of cod (Gadus morhua, Gadus macrocephalus, Gadus 
Ogac) and offish of the species Boreogadus saida: 
- Of cod of the species Gadus morhua 
• Of coalfish (Pollachius virens) 
• Of haddock (Melanogrammus aeglefmus) 
• Of redfish (Sebastes spp.) : 
- Of the species Sebastes marinus 
- Of the species Sebastes mentella 
• Of whiting (Merlangus merlangus) 
- Of ling (Molva spp.) 
- Of mackerel of the species Scomber scombrus 
•- Of hake of the genus Merluccius 
• Ofplaice (Pleuronectes platessa) 
• Of herring (Clupea harengus, Clupea pallasii) 
• Other: 
•- Of blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
-- Other than of blue whiting (Micromesistius 
poutassou or Gadus poutassou) 
Other: 
• Surimi 
- Other: 
-- Of freshwater fish: 
Of trout of the species Oncorhynchus mykiss 
Of Atlantic salmon (Salmo salar) (3) (4) 
RCN°3 
RCN°6 
RCN°6 
RCN°8 
TQN°3 
RCN° 1 
RCN°9 
Statistical survey 
Statistical survey 
TQN° 1 
TQN°2 
24 
(1) 
0304 90 20 
0304 90 27 
0304 90 38 
0304 90 41 
0304 90 45 
0304 90 47 
0304 90 57 
0304 90 59 
0304 90 97 (2) 
— Other: 
— Of herring (Clupea harengus, Clupea pallasii): 
From 1 January to 14 February 
From 16 June to 31 December 
Of cod of the species Gadus morhua 
— Of coalfish (Pollachius virens) 
— Of haddock (Melanogrammus aeglefinus) 
Of hake of the genus Merluccius 
— Of monkfish (Lophius spp.) 
— Of blue whiting (Micromesistius poutassou or 
Gadus poutassou) 
— Other (3) 
0 
0 
0 
0 
0 
0 
0 
0 
0 (4) 
RCN°1 
RCN°1 
RCN°3 
TQN°3 
RCN°9 
Statistical survey 
25 
(1) 
0305 
0305 10 00 
0305 20 00 
0305 30 
ex 0305 30 19 
ex 0305 30 30 
0305 30 50 
0305 30 90 
ex 0305 41 00 
0305 42 00 
0305 49 10 
0305 49 20 
ex 0305 49 30 
ex 0305 49 45 
0305 49 50 
0305 49 80 
ex 0305 51 10 
ex 0305 51 90 (2) 
Fish, dried, salted or in brine; smoked fish, whether or 
not cooked before or during the smoking process; 
flours, meals and pellets of fish, fit for human 
consumption: 
— Flours, meals and pellets of fish, fit for human 
consumption 
— Livers and roes, dried, smoked, salted or in brine 
— Fish fillets, dried, salted or in brine, but not smoked: 
— Of cod of the species Gadus morhua 
« Of Atlantic salmon (Salmo salar), salted or in brine 
— Of lesser or Greenland halibut (Reinhardtius 
hippoglossoides), salted or in brine 
— Other 
— Smoked fish, including fillets: 
— Atlantic salmon (Salmo salar) 
~ Herrings (Clupea harengus, Clupea pallasii) 
— Lesser or Greenland halibut (Reinhardtius 
hippoglossoides) 
— Atlantic halibut (Hippoglossus hippoglossus) 
— Mackerel of the species Scomber scombrus 
— Trout of the species Oncorhynchus mykiss 
— Eels (Anguilla spp.) 
— Other 
— Dried fish, whether or not salted but not smoked: 
— Cod of the species Gadus morhua, dried, unsalted 
— Cod of the species Gadus morhua, dried, salted (3) (4) 
RCN°4 
RCN°4 
RCN°5 
RCN°5 
RCN°5 
RCN°5 
RCN°5 
RCN°5 
RCN°5 
26 
(1) 
0305 61 00 
ex 0305 62 00 
0305 69 
0305 69 90 (2) 
— Fish, salted but not dried or smoked and fish in brine: 
— Herrings (Clupea harengus, Clupea pallasii) 
— Cod of the species Gadus morhua 
— Other: 
— Other (3) 
0 
0 
0 (4) 
RC N° 12 
RC N° 10 
27 
(1) 
0306 
0306 13 
0306 13 10 
0306 13 90 
0306 19 30 
0306 29 30 (2) 
Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; crustaceans, 
in shell, cooked by steaming or by boiling in water, 
whether or not chilled, frozen, dried, salted or in 
brine; flours, meals and pellets of crustaceans, fit for 
human consumption: 
— Frozen: 
— Shrimps and prawns: 
— Of the family Pandalidae 
— Other 
— Norway lobsters (Nephrops norvegicus) 
— Not frozen: 
— Norway lobsters (Nephrops norvegicus) (3) 
0 
0 
0 
0 (4) 
RCN°11 
28 
(1) 
0307 
0307 2100 
0307 29 
0307 29 10 
0307 29 90 (2) 
Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; aquatic invertebrates 
other than crustaceans and molluscs, live, fresh, 
chilled, frozen, dried, salted or in brine; flours, meals 
and pellets of aquatic invertebrates other than 
crustaceans, fit for human consumption: 
— Scallops, including queen scallops, of the genera Pecten, 
Chlamys or Placopecten: 
— Live, fresh or chilled 
-- Other: 
— Coquilles St. Jacques (Pecten maximus), frozen 
— Other (3) 
0 
0 
0 (4) 
29 
(1) 
1604 
ex 1604 1100 
1604 12 
1604 12 10 
1604 12 91 
1604 12 99 
1604 15 
ex 1604 15 11 
ex 1604 15 19 
1604 19 
ex 1604 19 10 
1604 19 91 
1604 19 92 
1604 19 93 
1604 19 94 
1604 19 95 
1604 19 98 (2) 
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs: 
— Fish, whole or in pieces, but not minced: 
— Atlantic salmon (Salmo salar) 
— Herrings: 
— Fillets, raw, merely coated with batter or 
breadcrumbs, whether or not prefried in oil, deep 
frozen 
— Other: 
— In airtight containers 
—- Other 
— Mackerel: 
— Fillets of mackerel of the species Scomber 
scombrus 
— Other, of mackerel of the species Scomber 
scombrus 
— Other: 
— Trout of the species Oncorhynchus mykiss 
— Fillets, raw, merely coated with batter or 
breadcrumbs, whether or not prefried in oil, deep 
frozen 
— Other: 
Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) 
Coalfish (Pollachius virens) 
Hake (Merluccius spp., Urophycis spp.) 
Alaska pollack (Theragra chalcogramma) and 
pollack (Pollachius pollachius) 
Other (3) (4) 
TQN°4 
TQN°5 
RC N° 12 
RC N° 12 
TQN°5 
TQN°5 
TQN°4 
TQN°6 
TQN°6 
TQN°6 
TQN°6 
TQN°6 
30 
(1) 
1604 20 
1604 20 05 
ex 1604 20 10 
ex 1604 20 30 
ex 1604 20 50 
1604 20 90 (2) 
— Other prepared or preserved fish: 
~ Preparations of surimi 
— Other: 
— Of Atlantic salmon (Salmo salar) 
— Of Trout of the species Oncorhynchus mykiss 
— Of mackerel of the species Scomber scombrus 
— Of other fish: 
— Of herring 
Other than of herring (3) 
0 
0 
0 
0 
0 
0 (4) 
TQN°6 
TQN°4 
TQN°4 
TQN°5 
TQN°5 
TQN°6 
31 
(1) 
160S 
1605 20 
1605 20 10 
1605 20 91 
1605 20 99 
ex 1605 40 00 (2) 
Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved: 
- Shrimps and prawns: 
~ In airtight containers 
- Other: 
- In immediate packings of a net content not 
exceeding 2 kg 
- Other 
- Norway lobsters (Nephrops norvegicus) (3) 
0 
0 
0 
0 (4) 
TQN°7 
TQN°7 
TQN°7 
TQN°7 
32 
(1) 
2301 
2301 20 00 (2) 
Flours, meals and pellets, of meat or meat offal, of fish 
or of crustaceans, molluscs or other aquatic 
invertebrates, unfit for human consumption; greaves: 
- Flours, meals and pellets, of fish or of crustaceans, 
molluscs or other aquatic invertebrates (3) 
0 (4) 
33 
TABLE II 
CNcode Description Rate of 
duty Tariff quota (TQ) 
in tonnes 
Reference ceiling 
(RC) 
(1) (2) (3) (4) 
0301 
ex 0301 91 90 
0302 
ex 0302 1190 
0303 
ex 0303 21 90 
0304 
0304 10 
ex 0304 10 11 
0304 20 
ex 0304 20 11 
0304 90 
ex 0304 90 10 Live fish: 
— Trout of the species Oncorhynchus mykiss 
Fish, fresh or chilled, excluding flsh fillets and other 
fish meat of heading No 0304: 
— Trout of the species Oncorhynchus i?tykiss 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 
— Trout of the species Oncorhynchus mykiss 
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
— Fresh or chilled: 
— Fillets: 
— Of trout of the species Oncorhynchus mykiss 
— Frozen fillets: 
— Of trout of the species Oncorhynchus mykiss 
— Other: ^ 
— Of trout of the species Oncorhynchus mykiss TQ N° 1 W 
700 
W Figures refer to the commercial presentation 'whole and gutted'. For imports falling under HS code 0304, a 
coefficient of 2 shall be applied for quantities drawn from this tariff quota. 
34 
(1) 
0301 
ex 030199 11 
0302 
ex 0302 12 00 
0303 
ex 0303 22 00 
0304 
0304 10 
ex 0304 10 13 
0304 20 
ex 0304 20 13 
0304 90 
ex 0304 90 10 (2) 
Live flsh: 
— Atlantic salmon (Salmo salar) 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304: 
— Atlantic salmon (Salmo salar) 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 
~ Atlantic salmon (Salmo salar) 
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
— Fresh or chilled: 
-- Fillets: 
— Of Atlantic salmon (Salmo salar) 
— Frozen fillets: 
— Of Atlantic salmon (Salmo salar) 
— Other: 
— Of freshwater fish: 
— Of Atlantic salmon (Salmo salar) (3) (4) 
TQ N° 2 W 
4.925 
W Figures refer to the commercial presentation 'whole and gutted'. For imports falling under HS code 0304, a 
coefficient of 2 shall be applied for quantities drawn from this tariff quota. 
35 
(1) 
0304 
0304 20 
0304 20 57 
0304 90 
0304 90 47 (2) 
Fish fillets and other flsh meat (whether or not 
minced), fresh, chilled or frozen: 
- Frozen fillets: 
- Of hake of the genus Merluccius 
- Other: 
Of hake of the genus Merluccius (3) 
0 
0 (4) 
TQN°3 
110 
36 
(1) 
1604 
ex 1604 1100 
1604 19 
ex 1604 19 10 
1604 20 
ex 1604 20 10 
ex 1604 20 30 (2) 
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs: 
- Fish, whole or in pieces, but not minced: 
~ Atlantic salmon (Salmo salar) 
- Other: 
- Trout of the species Oncorhynchus mykiss 
- Other prepared or preserved fish: 
- Other: 
- Of Atlantic salmon (Salmo salar) 
- Of Trout of the species Oncorhynchus mykiss (3) 
0 
0 
0 
0 (4) 
TQN°4 
400 
37 
(1) 
1604 
1604 12 
1604 12 10 
1604 15 
ex 1604 15 11 
ex 1604 15 19 
1604 20 
ex 1604 20 50 
ex 1604 20 90 (2) 
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs: 
— Fish, whole or in pieces, but not minced: 
— Herrings: 
— Fillets, raw, merely coated with batter or 
breadcrumbs, whether or not prefried in oil, deep 
frozen 
— Mackerel: 
— Fillets of mackerel of the species Scomber 
scombrus 
— Other, of mackerel of the species Scomber 
scombrus 
— Other prepared or preserved fish: 
— Of mackerel of the species Scomber scombru 
— Of other fish: 
— Of herring (3) 
0 
0 
0 
0 
0 (4) 
TQN°5 
150 
38 
(1) 
1604 
1604 19 92 
1604 19 93 
1604 19 94 
1604 19 95 
1604 19 98 
1604 20 
1604 20 05 
ex 1604 20 90 (2) 
Prepared or preserved flsh; caviar and caviar 
substitutes prepared from fish eggs: 
- Fish, whole or in pieces, but not minced: 
Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) 
Coalfish (Pollachius virens) 
Hake (Merluccius spp., Urophycis spp.) 
Alaska pollack (Theragra chalcogramma) and 
pollack (Pollachius pollachius) 
Other 
- Other prepared or preserved fish: 
— Preparations of surimi 
-- Other 
--- Of other fish: 
— Other than of herring (3) 
0 
0 
0 
0 
0 
0 
0 (4) 
TQN°6 
1200 
39 
(1) 
1605 
1605 20 
1605 20 10 
1605 20 91 
1605 20 99 
ex 1605 40 00 (2) 
Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved: 
— Shrimps and prawns: 
— In airtight containers 
— Other: 
— In immediate packings of a net content not 
exceeding 2 kg 
— Other 
• Norway lobsters (Nephrops norvegicus) (3) 
0 
0 
0 
0 (4) 
TQN°7 
2000 
(1) 
0302 
0302 40 
0302 40 05 
0302 40 98 
0303 
0303 50 
0303 50 05 
0303 50 98 
0304 
0304 20 
0304 20 75 
0304 90 
0304 90 20 
0304 90 27 (2) 
Fish, fresh or chilled, excluding flsh fillets and other 
flsh meat of heading No 0304: 
— Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes: 
— From 1 January to 14 February 
— From 16 June to 31 December 
Fish, frozen, excluding fish fillets and other flsh meat 
of heading No 0304: 
— Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes: 
— From 1 January to 14 February 
— From 16 June to 31 December 
Fish flilets and other flsh meat (whether or not 
minced), fresh, chilled or frozen: 
— Frozen fillets: 
— Of herring (Clupea harengus, Clupea pallasii) 
— Other: 
— Ofherring (Clupea harengus, Clupea pallasii): 
From 1 January to 14 February 
From 16 June to 31 December (3) (4) 
RC N°l (D 
2.000 
M Figures refer to the commercial presentation 'whole and gutted'. For imports falling under HS code 0304, a 
coefficient of 2 shall be applied for quantities drawn from this reference ceiling. 
41 
(1) 
0302 
ex 0302 64 05 
ex 0302 64 98 (2) 
Fish, fresh or chilled, excluding flsh fillets and other 
flsh meat of heading No 0304: 
— Mackerel of the species Scomber scombrus, from 
1 January to 14 February 
— Mackerel of the species Scomber scombrus, from 
16 June to 31 December (3) 
0 
0 (4) 
RCN°2 
3.000 
42 
(1) 
0304 
0304 20 
0304 20 31 
0304 90 
0304 90 41 (2) 
Fish fillets and other flsh meat (whether or not 
minced), fresh, chilled or frozen: 
- Frozen fillets: 
— Of coalfish (Pollachius virens) 
- Other: 
— Of coalfish (Pollachius virens) (3) 
0 
0 (4) 
RCN°3 
25.000 
43 
(1) 
0305 
0305 30 
0305 30 50 
0305 30 90 (2) 
Fish, dried, salted or in brine; smoked flsh, whether or 
not cooked before or during the smoking process; 
flours, meals and pellets of fish, fit for human 
consumption: 
- Fish fillets, dried, salted or in brine, but not smoked: 
— Of lesser or Greenland halibut (Reinhardtius 
hippoglossoides), salted or in brine 
~ Other (3) 
0 
0 (4) 
RCN°4 
5.000 
44 
(1) 
0305 
ex 0305 41 00 
0305 49 10 
0305 49 20 
ex 0305 49 30 
ex 0305 49 45 
0305 49 50 
0305 49 80 (2) 
Fish, dried, salted or in brine; smoked flsh, whether or 
not cooked before or during the smoking process; 
flours, meals and pellets of fish, fit for human 
consumption: 
— Smoked fish, including fillets: 
~ Atlantic salmon (Salmo salar) 
— Lesser or Greenland halibut (Reinhardtius 
hippoglossoides) 
— Atlantic halibut (Hippoglossus hippoglossus) 
— Mackerel of the species Scomber scombrus 
— Trout of the species Oncorhynchus mykiss 
— Eels (Anguilla spp.) 
— Other (3) 
0 
0 
0 
0 
0 
0 
0 (4) 
RCN°5 
1.000 
5 
(1) (2) 
Fish, fresh or chilled, excluding fish fillets and other 
flsh meat of heading No 0304: 
— Redfish (Sebastes spp.): 
Of the species Sebastes marinus 
Of the species Sebastes mentella 
Fish, frozen, excluding flsh fillets and other flsh meat 
of heading No 0304: 
— Redfish (Sebastes spp.): 
Of the species Sebastes marinus 
Of the species Sebastes mentella 
Fish flilets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
— Fresh or chilled: 
— Fillets: 
— Of redfish (Sebastes spp.) 
— Frozen fillets: 
-- Of redfish (Sebastes spp.): 
— Of the species Sebastes marinus 
— Of the species Sebastes mentella (3) (4) 
0302 
0302 69 31 
ex 0302 69 33 
0303 
0303 79 35 
ex 0303 79 37 
0304 
0304 10 
0304 10 35 
0304 20 
0304 20 35 
ex 0304 20 37 RC N°6 W 
12.600 
(*) Figures refer to the commercial presentation 'whole and gutted*. For imports falling under HS code 0304, a 
coefficient of 3 shall be applied for quantities drawn from this reference ceiling. 
4 G 
(1) 
0304 
0304 10 
0304 10 33 
0304 10 38 (2) 
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
- Fresh or chilled: 
- Fillets: 
— Of coalfish (Pollachius virens) 
— Other (3) 
0 
0 (4) 
RCN°7 
3.000 
7 
(1) 
0304 
0304 20 
0304 20 43 (2) 
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
- Frozen fillets: 
-- Ofling(M?/vaspp.) (3) 
0 (4) 
RCN°8 
550 
48 
(1) 
0304 
0304 20 
ex 0304 20 96 
0304 90 
0304 90 59 (2) 
Fish fillets and other flsh meat (whether or not 
minced), fresh, chilled or frozen: 
- Frozen fillets: 
- Other: 
- Of blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
- Other: 
- Of blue whiting (Micromesistius poutassou or 
Gadus poutassou) (3) 
0 
0 (4) 
RCN°9 
1.800 
49 
(1) 
0305 
0305 69 90 (2) 
Fish, dried, salted or in brine; smoked flsh, whether or 
not cooked before or during the smoking process; 
flours, meals and pellets of flsh, fit for human 
consumption: 
- Fish, salted but not dried or smoked and fish in brine: 
— Other (3) 
0 (4) 
RCN°10 
1.400 
50 
(1) 
0306 
0306 13 
0306 13 10 (2) 
Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; crustaceans, 
in shell, cooked by steaming or by boiling in water, 
whether or not chilled, frozen, dried, salted or in 
brine; flours, meals and pellets of crustaceans, flt for 
human consumption: 
— Frozen: 
— Shrimps and prawns: 
— Of the family Pandalidae (3) 
0 (4) 
RCN°11 
11.000 
(1) 
0305 
0305 61 00 
1604 
1604 12 
1604 12 91 
1604 12 99 (2) 
Fish, dried, salted or in brine; smoked flsh, whether or 
not cooked before or during the smoking process; 
flours, meals and pellets of fish, fît for human 
consumption: 
— Fish, salted but not dried or smoked and fish in brine: 
— Herrings (Clupea harengus, Clupea pallasii) 
Prepared or preserved flsh; caviar and caviar 
substitutes prepared from flsh eggs: 
— Fish, whole or in pieces, but not minced: 
— Herrings: 
— Other: 
In airtight containers 
— Other (3) 
0 
0 
0 ' (4) 
RC N°12 
500 
52 
(1) 
0302 
0302 29 10 
0302 29 90 
0302 69 99 
0303 
0303 79 96 
0304 
0304 20 
ex 0304 20 96 
0304 90 
0304 90 05 
0304 90 97 (2) 
Fish, fresh or chilled, excluding fish fillets and other 
flsh meat of heading No 0304: 
— Megrim (Lepidorhombus spp) 
— Other 
— Other 
Fish, frozen, excluding flsh fillets and other flsh meat 
of heading No 0304: 
— Other 
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen: 
— Frozen fillets: 
-- Other: 
— Other than of blue whiting (Micromesistius 
poutassou ox Gadus poutassou) 
— Other: 
— Surimi 
— Other (3) 
0 
0 
0 
0 
0 
0 
0 (4) 
Statistical 
survey 
53 
PROTOCOL 2 
concerning the tariff treatment and arrangements applicable to certain products 
obtained by processing agricultural products 
Article 1 
In order to take account of differences in the cost of the agricultural products 
incorporated in the goods specified in the Table annexed to this Protocol, this Agreement 
does not preclude: 
(i) the levying, upon import, of an agricultural element or fixed amount, or the 
application of internal price compensation measures; 
(ii) the application of measures adopted upon export. 
Article 2 
The Community shall apply the customs duties on imports originating in the Faroe Islands 
as indicated in the Table annexed to this Protocol. 
Article 3 
The Faroe Islands shall abolish tariffs and duties on imports of processed agricultural 
products originating in the Community, with the exceptions mentioned in Protocol 4, 
Article 2. 
Should the Faroe Islands introduce such measures for processed agricultural products as 
mentioned in Article 1 of this Protocol, the Community shall be duly notified. 
D 
TABLE 
EUROPEAN COMMUNITY 
CNcode Description Rate of 
duty 
0403 
0403 10 
0403 10 51 
to 99 
0403 90 
0403 90 71 
to 99 
0710 
0710 40 
0711 
0711 90 
0711 90 30 
1702 
1702 50 
1702 90 
1702 90 10 Buttermilk, curdled milk and cream, yogurt, képhir and other fermented or 
acidified milk and cream, whether or not concentrated or containing added 
sugar or other sweetening matter or flavoured or containing added fruit, nuts 
or cocoa: 
- Yogurt: 
- - Flavoured or containing added fruit, nuts or cocoa EA 
- Other: 
- - Flavoured or containing added fruit, nuts or cocoa EA 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen: 
- Sweet corn EA 
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption: 
- Other vegetables; mixtures of vegetables: 
- - Vegetables: 
- Sweet corn EA 
Other sugars, including chemically pure lactose, maltose, glucose and 
fructose, in solid form; sugar syrups not containing added flavouring or 
colouring matter, artificial honey, whether or not mixed with natural honey; 
caramel: 
- Chemically pure fructose free 
- Other, including invert sugar: 
- - Chemically pure maltose free 
r. bb 
CNcode 
1704 
1704 10 
1704 90 
1704 90 10 
1704 90 30 
1704 90 51 
to 99 
1806 
1806 10 
1806 20 
1806 20 10 
1806 20 30 
1806 20 50 
1806 20 70 
1806 20 95 Description 
Sugar confectionery (including white chocolate), not containing cocoa: 
- Chewing gum, whether or not sugar-coated 
- Other: 
- - Liquorice extract containing more than 10 % by weight of sucrose but 
not containing other added substances 
- - White chocolate 
-- Other 
Chocolate and other food preparations containing cocoa: 
- Cocoa powder, containing added sugar or other sweetening matter 
- Other preparations in blocks or slabs weighing more than 2 kg or in 
liquid, paste, powder, granular or other bulk form in containers or 
immediate packings, of a content exceeding 2 kg: 
- - Containing 31 % or more by weight of cocoa butter or containing a 
combined weight of 31 % or more of cocoa butter and milk fat 
Containing a combined weight of 25 % or more, but less than 31 % of 
cocoa butter and milk fat 
-- Others 
Containing 18 % or more by weight of cocoa butter 
— Chocolate milk crumb 
- - - Other Rate of duty 
(1) 
EA 
max 
free 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
EA 
max 
+ ADS/Z 
58 
CNcode 
1806 3100 
1806 32 
1806 90 
1806 9011 
to 39 
1806 90 50 
1806 90 60 
1806 90 70 
1806 90 90 
1901 
1902 
1902 11 
1902 19 Description 
Other, in blocks, slabs or bars: 
Filled 
Not filled 
Other. 
Chocolate and chocolate products 
Sugar confectionery and substitutes therefor made from sugar 
substitution products, containing cocoa 
Spreads containing cocoa 
Preparations containing cocoa for making beverages 
Other 
Malt extract; food preparations of flour, meal, starch or malt extract, not 
containing cocoa or containing less than 40 % by weight of cocoa on a totally 
defatted basis, not elsewhere specified or included; food preparations of goods 
of heading Nos 0401 to 0404, not containing cocoa powder or containing less 
than 5 % by weight of cocoa on a totally defatted basis, not elsewhere 
specified or included 
Pasta, whether or not cooked or stuffed (with meat or other substances) or 
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, 
ravioli, cannelloni; couscous, whether or not prepared: 
- Uncooked pasta, not stuffed or otherwise prepared: 
- - Containing eggs 
- - Other Rate of duty 
(1) 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADS/Z 
EA 
EA 
EA 
K 57 
CN code 
1902 20 
1902 20 91 
to 99 
1902 30 
1902 40 
1903 
1904 
1905 
1905 10 
1905 20 
1905 30 
1905 40 
1905 90 
1905 90 10 
1905 90 20 
1905 90 30 Description 
- Stuffed pasta, whether or not cooked or otherwise prepared: 
- - Other 
- Other pasta 
- Couscous 
Tapioca and substitutes therefor prepared from starch, in the form of flakes, 
grains, pearls, sittings or in similar forms 
Prepared foods obtained by the swelling or roasting of cereals or cereals 
products (for example, com flakes); cereals, other than maize (com), in grain 
form or in the form of flakes or other worked grains (except flour and meal), 
pre-cooked, or otherwise prepared, not elsewhere specified or included 
Bread, pastry, cakes, biscuits and other baker's wares, whether or not 
containing cocoa; communion wafers, empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar products: 
- Crispbread 
- Gingerbread and the like 
- Sweet biscuits; waffles and wafers 
- Rusks, toasted bread and similar toasted products 
- Other: 
- - Matzos 
Communion wafers, empty cachets of a kind suitable for pharmaceutical 
use, sealing wafers, rice paper and similar products 
Other: 
Bread, not containing added honey, eggs, cheese or fruit, and 
containing by weight in the dry matter state not more than 5 % of 
sugar and not more than 5 % of fat Rate of duty 
(1) 
EA 
EA 
EA 
EA 
EA 
EA 
max 24 % 
+ ADF/M 
EA 
EA 
max 35 % 
+ ADS/Z 
EA 
EA 
max 20 % 
+ ADF/M 
EA 
EA 
58 
CN code Description 
1905 90 40 — Waffles and wafers with a water content exceeding 10 % by weight 
1905 90 45 --- Biscuits 
1905 90 55 — Extruded or expanded products, savoury or salted 
•-- Other: 
1905 90 60 With added sweetening matter 
1905 90 90 Other 
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved 
by vinegar or acetic acid: 
200190 -Other 
2001 90 30 - - Sweet com (Zea mays var. saccharata) 
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic 
acid, frozen, other than products from heading No 2006: 
2004 10 - Potatoes: 
- Other: 
2004 10 91 — In the form of flour, meal or flakes 
2004 90 - Other vegetables and mixtures of vegetables: 
2004 90 10 - - Sweet com (Zea mays var. saccharata) Rate of 
duty(l) 
EA 
max 
+ ADF/M 
EA 
max 
+ AD F /M 
EA 
max 
+ ADF/M 
EA 
max 
+ ADS/Z 
EA 
max 
+ ADF/M 
EA 
EA 
EA 
59 
CNcode 
2005 
2005 20 
2005 20 10 
2005 80 
2008 
2008 99 
2008 99 85 
2101 
2101 12 
2101 12 98 
210120 
210120 98 Description 
Other vegetables prepared or preserved otherwise than by vinegar or acetic 
acid, not frozen, other than products from heading No 2006: 
- Potatoes: 
- - In the form of flour, meal or flakes 
- Sweet com (Zea mays var. saccharata) 
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, 
whether or not contaimng added sugar or other sweetening matter or spirit, 
not elsewhere specified or included: 
- Other, including mixtures other than those of subheading No 2008 19: 
- - Other: 
Not containing added spirit: 
Not containing added sugar: 
Maize (com), other than sweet com (Zea mays var. saccharata) * 
Extiacts, essences and concentrates, of coffee, tea or maté and preparations 
with a basis of these products or with a basis of coffee, tea or maté; roasted 
chicory and other roasted coffee substitutes, and extracts, essences and 
concentrates thereof: 
- Extracts, essences and concentrates, of coffee, and preparations with a 
basis of these extracts, essences or concentrates or with a basis of coffee: 
- - Preparations with a basis of these extracts, essences or concentrates of 
coffee: 
- - - Other 
- Extracts, essences and concentrates, of tea or maté, and preparations with 
a basis of these extracts, essences or concentrates or with a basis of tea or 
maté: 
- - Preparations: 
---Other Rate of 
duty(l) 
EA 
EA 
EA 
EA 
EA 
60 
CN code Description 
210130 - Roasted chicory and other roasted coffee substitutes, and extracts, 
essences and concentrates thereof: 
Roasted chicory and other roasted coffee substitutes: 
210130 19 --- Other 
- - Extracts, essences and concentrates of roasted chicory and other roasted 
coffee sustitutes: 
210130 99 ---Other 
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not 
including vaccines of heading No 3002); prepared baking powders: 
210210 - Active yeasts: 
2102 10 31 --Baker's yeast 
to 39 
2102 20 - Inactive yeasts; other single-cell micro-organisms, dead: 
2102 20 11 - - Inactive yeasts 
to 19 
2103 Sauces and preparations therefor, mixed condiments and mixed seasonings; 
mustard flour and meal and prepared mustard: 
2103 10 - Soya sauce 
2103 20 - Tomato ketchup and other tomato sauces 
2103 90 -Other 
2104 Soups and broths and preparations therefor, homogenized composite food 
preparations: 
210410 - Soups and broths and preparations therefor 
2105 Ice cream and other edible ice, whether or not containing cocoa 
2106 Food preparations not elsewhere specified or included: 
2106 10 - Protein concentrates and textured protein substances: 
2106 10 80 --Other Rate of 
duty(l) 
EA 
EA 
EA 
free 
free 
free 
free 
free 
EA 
max (1) 
+ ADS/Z 
EA 
61 
CNcode 
2106 90 
2106 90 10 
ex 2106 90 92 
2106 90 98 
2202 
2202 10 
2202 90 
ex 2202 90 10 
2202 90 91 
to 99 
2203 
2205 Description 
• Other: 
- - Cheese fondues 
--Other 
- Containing no milkfats, sucrose, isoglucose, glucose or starch or 
containing less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % 
glucose or starch: 
Hydrolysates of proteins; autolysates of yeast 
- - - Other 
Waters, including mineral waters and EArated waters, containing added sugar 
or other sweetening matter or flavoured, and other non-alcoholic beverages, 
not including fruit or vegetable juices of heading No 2009: 
- Waters, including mineral waters and EArated waters, containing added 
sugar or other sweetening matter or flavoured 
- Other: 
- - Not containing products of heading Nos 0401 to 0404 or fat obtained 
from products of heading Nos 0401 to 0404: 
- Containing sugar (sucrose or invert sugar) 
- - Other 
Beer made from malt 
Vermouth and other wine of fresh grapes flavoured with plants or aromatic 
substances Rate of 
duty(l) 
EA 
max ECU 25/ 
100 kg/net 
free 
EA 
free 
free 
EA 
free 
free 
62 
CNcode 
2208 
2208 90 
ex 2208 90 69 
ex 2208 90 78 
2905 
2905 43 
2905 44 
2915 
ex 2915 13 Description 
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 
80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic 
preparations of a kind used for the manufacture of beverages: 
- Other: 
- - Other spirits and other spirituous beverages, in containers holding: 
- 2 1 or less: 
Other spirituous beverages: 
Containing eggs or egg yolks and/or sugar (sucrose or invert sugar) 
- More than 2 1: 
Other spirituous beverages: 
Containing eggs or egg yolks and/or sugar (sucrose or invert sugar) 
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
- Other polyhydric alcohols: 
- - Mannitol 
- - D-glucitol (sorbitol) 
Saturated acyclic monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives: 
- Formic acid, its salts and esters: 
- - Esters of formic acid: 
Esters of mannitol and esters of sorbitol 
- Esters of acetic acid: Rate of 
duty(l) 
ECU 1/% 
vol/hl 
+ ECU 6/hl 
ECU 1/% 
vol/hl 
EA 
EA 
free 
63 
CNcode 
2915 39 
ex 2915 39 90 
ex 2915 90 
2916 
2916 19 
ex 2916 19 90 
2917 
2917 19 
ex 2917 19 90 
2918 
2918 11 
2918 14 
2918 15 Description 
- - Other: 
- - - Other: 
Esters of mannitol and esters of sorbitol 
-Other: 
- - Esters of mannitol and esters of sorbitol 
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives: 
- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives: 
- - Other: 
- - - Other: 
Esters of mannitol and esters of sorbitol 
Polycarboxylic acids, tlieir anhydrides, halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives: 
- Acyclic polycarboxylic acids, tlieir anhydrides, halides, peroxides, 
peroxyacids and their derivatives: 
- - Other: 
- - - Other: 
Itaconic acid, it; ^alts and esters 
Carboxylic acids with additional oxygen function and tlieir anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated 
or nitrosated derivatives: 
- Carboxylic acids with alcohol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives: 
- - Lactic acid, its salts and esters 
Citric acid 
Salts and esters of citric acid Rate of 
duty(l) 
free 
free 
free 
free 
free 
free 
free 
64 
CNcode 
2918 19 
ex 2918 19 90 
2932 
ex 2932 19 
2932 99 
ex 2932 99 70 
ex 2932 99 90 
2940 
2940 00 90 
2941 
2941 10 Description 
- - Other: 
- - - Other: 
Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, 
heptasaccharic acid, their salts and esters 
Heterocyclic compounds with oxygen hetero-atom(s) only: 
- Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure: 
- - Other: 
- Anhydrous mannitol and sorbitol compounds, excluding maltol and 
isomaltol 
Other: 
- - Other cyclic acetals and internal hemiacetals, whether or not with other 
oxygen functions, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives: 
- a - Methylglucoside 
- - Other: 
- Anhydrous mannitol and sorbitol compounds, excluding maltol and 
isomaltol 
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and 
fructose; sugar ethers and sugar esters, and their salts, other than products of 
heading Nos 2937, 2938 or 2939: 
- Other 
Antibiotics: 
- Penicillins and their derivatives with a penecillanic acid structure; salts 
thereof Rate of 
duty(l) 
free 
free 
free 
free 
free 
free 
65 
CN code Description 
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances 
prepared for therapeutic or prophylactic uses, not elsewhere specified or 
included: 
3001 90 - Other: 
- - Other: 
3001 90 91 - - - Heparin and its salts 
3501 Casein, caseinates and other casein derivatives; casein glues: 
3501 10 - Casein: 
2 
350110 10 -- For the manufacture of regenerated textile fibres 
3501 10 50 - - For industrial uses other than the manufacture of foodstuffs or fodder 2 
3501 10 90 - - Other 
3501 90 - Other: 
3505 Dextrins and other modified starches (for example, pregelatinized or 
esterified starches); glues based on starches, or on dextrines or other modified 
starches: 
3505 10 - Dextrins and other modified starches: 
3505 10 10 - - Dextrins 
- - Other modified starches: 
3505 10 50 — Starches, esterified or etherified 
3505 10 90 --- Other 
3505 20 - Glues Rate of 
duty(l) 
free 
free 
free 
free 
free 
EA 
free 
EA 
EA 
max 
G6 
CNcode 
3506 
ex 3506 10 00 
ex 3506 99 00 
3809 
3809 10 
ex 3809 91 
ex 3809 92 
ex 3809 93 
3823 
3823 13 Description 
Prepared glues and other prepared adhesives, not elsewhere specified or 
included; products suitable for use as glues or adhesives, put up for retail sale 
as glues or adhesives, not exceeding a net weight of 1 kg: 
- Products suitable for use as glues or adhesives, put up for retail sale as 
glues or adhesives, not exceeding a net weight of 1 kg: 
- - With a basis of sodium silicate emulsion or of resin emulsions 
- Other: 
- - Other: 
- With a basis of sodium silicate emulsion or of resin emulsions 
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 
and other products and preparations (for example, dressings and mordants), of 
a kind Used in the textile, paper, leather or like industries, not elsewhere 
specified or included: 
- With a basis of amylaceous substances 
- Other: 
- - Of a kind used in the textile or like industries: 
- Containing starch or products derived from starch 
- - Of a kind used in the paper or like industries: 
Containing starch or products derived from starch 
- - Of a kind used in the leather or like industries: 
- Containing starch or products derived from starch 
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols: 
- Industrial monocarboxylic fatty acids; acid oils from refining: 
- - Tall oil fatty acids Rate of 
duty(l) 
free 
free 
EA 
max 
free 
free 
free 
free 
67 
CNcode 
3824 
ex 3824 10 
3824 60 
3824 90 
ex 3824 90 25 
ex 3824 90 90 
3911 
ex 3911 10 
391190 
ex 3911 90 10 
ex 3911 90 90 Description 
Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not elsewhere specified or included; residual 
products of the chemical or allied industries, not elsewhere specified or 
included: 
- Prepared binders for foundry moulds or cores: 
- - Based on synthetic resins 
- Sorbitol other than that of subheading 2905 44 
- Other: 
- - Pyrolignites (for example, of calcium); crude calcium tartrate; crude 
calcium citrate: 
- Crude calcium citrate 
- - Other: 
- - - Other: 
Products of sorbitol cracking 
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, 
polysulphones and other products specified in note 3 to this chapter, not 
elsewhere specified or included, in primary forms: 
- Petroleian resins, coumarone, indene or coumarone-indene resins and 
polyterpenes: 
- - Adhesives with a basis of resin emulsions 
- Other: 
- - Condensation or rearrangement polymerization products whether or not 
chemically modified: 
- Adhesives with a basis of resin emulsions 
- - Other: 
Adhesives with a basis of resin emulsions Rate of 
duty(l) 
free 
EA 
free 
free 
free 
free 
free 
68 
CN code Description Rate of 
duty(l) 
3913 Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not 
elsewhere specified or included, in primary forms: 
3913 90 - Other: 
ex 3913 90 90 -- Other: 
- - - Dextran free 
— Other, excluding hardened proteins free 
1 The amounts of the agricultural components (EA), which may be subject to a maximum duty, are set 
out in the Common Customs Tariff in the form of a specific amount or of a reference to Annex I of the 
Common Customs Tariff (Regulation (EEC) N° 2658/87 of 23 July 1987 as amended). 
2 Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 
69 
PROTOCOL 3 
concerning the definition of the concept of "originating products" and 
methods of administrative cooperation 
TITLE I 
- Article 1 
TITLE n 
- Article 2 
- Article 3 
- Article 4 
- Article 5 
- Article 6 
- Article 7 
- Article 8 
- Article 9 
- Article 10 TABLE OF CONTENTS 
GENERAL PROVISIONS 
Definitions 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
General requirements 
Bilateral cumulation of origin 
Wholly obtained products 
Sufficiently worked or processed products 
Insufficient working or processing operations 
Unit of qualification 
Accessories, spare parts and tools 
Sets 
Neutral elements 
TITLE TU TERRITORIAL REQUIREMENTS 
- Article 11 Principle of territoriality 
- Article 12 Direct transport 
- Article 13 Exhibitions 
TITLE IV DRAWBACK OR EXEMPTION 
- Article 14 Prohibition of drawback of, or exemption from, customs duties 
TITLE V PROOF OF ORIGIN 
- Article 15 General requirements 
- Article 16 Procedure for the issue of a movement certificate EUR. 1 
- Article 17 Movement certificates EUR.l issued retrospectively 
- Article 18 Issue of a duplicate movement certificate EUR.l 
- Article 19 Issue of movement certificates EUR. 1 on the basis of a proof of origin 
issued or made out previously 
- Article 20 Conditions for making out an invoice declaration 
- Article 21 Approved exporter 
- Article 22 Validity of proof of origin 
- Article 23 Submission of proof of origin 
- Article 24 Importation by instalments 
- Article 25 Exemptions from proof of origin 
- Article 26 Supporting documents 
- Article 27 Preservation of proof of origin and supporting documents 
- Article 28 Discrepancies and formal errors 
- Article 29 Amounts expressed in ECU 
70 
TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 
- Article 30 Mutual assistance 
- Article 31 Verification of proofs of origin 
- Article 32 Dispute settlement 
- Article 33 Penalties 
- Article 34 Free zones 
TITLE VH CEUTA AND MELILLA 
Article 35 Application of the Protocol 
Article 36 Special conditions 
71 
TITLE I 
GENERAL PROVISIONS 
Article 1 
Definitions 
For the purposes of this Protocol: 
(a) "manufacture" means any kind of working or processing including assembly or specific 
operations; 
(b) "material" means any ingredient, raw material, component or part, etc., used in the 
manufacture of the product; 
(c) "product" means the product being manufactured, even if it is intended for later use in 
another manufacturing operation; 
(d) ''goods" means both materials and products; 
(e) "customs value" means the value as determined in accordance with the 1994 
Agreement on implementation of Article VII of the General Agreement on Tariffs and 
Trade (WTO Agreement on customs valuation); 
(f) "ex-works price" means the price paid for the product ex works to the manufacturer in 
the Community or the Faroe Islands in whose undertaking the last working or 
processing is carried out, provided the price includes the value of all the materials 
used, minus any internal taxes which are, or may be, repaid when the product obtained 
is exported; 
(g) "value of materials" means the 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 Community or the Faroe Islands; 
(h) "value of originating materials" means the value of such materials as defined in 
subparagraph (g) applied mutatis mutandis; 
(i) "added value" shall be taken to be the ex works price minus the customs value of each 
of the products incorporated which did not originate in the country in which those 
products were obtained; 
(j) "chapters" and "headings" mean the chapters and the headings (four-digit codes) used 
in the nomenclature which makes up the Harmonized Commodity Description and 
Coding System, referred to in this Protocol as "the Harmonized System" or "HS"; 
(k) "classified" refers to the classification of a product or material under a particular 
heading; 
(1) "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; 
(m) "territories" includes territorial waters. 
72 
TITLE n 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
Article 2 
General requirements 
1. For the purpose of implementing this Agreement, the following products shall be 
considered as originating in the Community: 
(a) products wholly obtained in the Community within the meaning of Article 4 of this 
Protocol; 
(b) products obtained in the Community incorporating materials which have not been 
wholly obtained there, provided that such materials have undergone sufficient 
working or processing in the Community within the meaning of Article 5 of this 
Protocol; 
2. For the purpose of implementing this Agreement, the following products shall be 
considered as originating in the Faroe Islands: 
(a) products wholly obtained in the Faroe Islands within the meaning of Article 4 of 
this Protocol; 
(b) products obtained in the Faroe Islands incorporating materials which have not 
been wholly obtained there, provided that such materials have undergone 
sufficient working or processing in the Faroe Islands within the meaning of Article 
5 of this Protocol. 
Article 3 
Bilateral cumulation of origin 
1. Materials originating in the Community shall be considered as materials originating in 
the Faroe Islands when incorporated into a product obtained there. It shall not be 
necessary that such materials have undergone sufficient working or processing, 
provided they have undergone working or processing going beyond that referred to in 
Article 6(1) of this Protocol. 
2. Materials originating in the Faroe Islands shall be considered as materials originating in 
the Community when incorporated into a product obtained there. It shall not be 
necessary that such materials have undergone sufficient working or processing, 
provided they have undergone working or processing going beyond that referred to in 
Article 6(1) of this Protocol. 
73 
Article 4 
Wholly obtained products 
1. The following shall be considered as wholly obtained in the Community or the Faroe 
Islands: 
(a) mineral products extracted from their soil or from their seabed; 
(b) vegetable products harvested there; 
(c) live animals born and raised there; 
(d) products from live animals raised there; 
(e) products obtained by hunting or fishing conducted there; 
(f) products of sea fishing and other products taken from the sea outside the 
territorial waters of the Community or the Faroe Islands by their vessels; 
(g) products made aboard their factory ships exclusively from products referred 
to in subparagraph (f); 
(h) used articles collected there fit only for the recovery of raw materials, 
including used tyres fit only for retreading or for use as waste; 
(i) waste and scrap resulting from manufacturing operations conducted there; 
(j) products extracted from marine soil or subsoil outside their territorial waters 
provided that they have sole rights to work that soil or subsoil; 
(k) goods produced there exclusively from the products specified in 
subparagraphs (a) to (j). 
2. The terms "their vessels" and "their factory ships" in sub-paragraphs 1(f) and (g) shall 
apply only to vessels and factory ships: 
(a) which are registered or recorded in an EC Member State or in the Faroe 
Islands; 
(b) which sail under the flag of an EC Member State or of the Faroe Islands; 
(c) which are owned to an extent of at least 50 per cent by nationals of EC 
Member States or of the Faroe Islands, or by a company with its head office 
in one of these States, of which the manager or managers, Chairman of the 
Board of Directors or the Supervisory Board, and the majority of the 
members of such boards are nationals of EC Member States or of the Faroe 
Islands and of which, in addition, in the case of partnerships or limited 
companies, at least half the capital belongs to those States or to public bodies 
or nationals of the said States; 
(d) of which the master and officers are nationals of EC Member States or of the 
Faroe Islands; and 
(e) ôf which at least 75 per cent of the crew are nationals of EC Member States 
or of the Faroe Islands. 
74 
Article 5 
Sufficiently worked or processed products 
1. For the purposes of Article 2, products which are not wholly obtained are considered 
to be sufficiently worked or processed when the conditions set out in the list in Annex 
II are fulfilled. 
The conditions referred to above indicate, for all products covered by this Agreement, 
the working or processing which must be carried out on non-originating materials used 
in manufacturing and apply only in relation to such materials. Accordingly, it follows 
that if a product, which has acquired originating status by fulfilling the conditions set 
out in the list is used in the manufacture of another product, the conditions applicable 
to the product in which it is incorporated do not apply to it, and no account shall be 
taken of the non-originating materials which may have been used in its manufacture. 
2. Notwithstanding paragraph 1, non-originating materials which, according to the 
conditions set out in the list, should not be used in the manufacture of a product may 
nevertheless be used, provided that: 
(a) their total value does not exceed 10 per cent of the ex-works price of the 
product; 
(b) any of the percentages given in the list for the maximum value of non-
originating materials are not exceeded through the application of this 
paragraph. 
This paragraph shall not apply to products falling within Chapters 50 to 63 of the 
Harmonized System. 
3. Paragraphs 1 and 2 shall apply except as provided in Article 6. 
Article 6 
Insufficient working or processing operations 
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 5 are satisfied: 
(a) operations to ensure the preservation of products in good condition during 
transport and storage (ventilation, spreading out, drying, chilling, placing in salt, 
sulphur dioxide or other aqueous solutions, removal of damaged parts, and like 
operations); 
(b) simple operations consisting of removal of dust, sifting or screening, sorting, 
classifying, matching (including the making-up of sets of articles), washing, 
painting, cutting up; 
(c) (i) changes of packaging and breaking up and assembly of packages; 
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards 
etc., and all other simple packaging operations; 
(d) affixing marks, labels and other like distinguishing signs on products or their 
packaging; 
75 
(e) simple mixing of products, whether or not of different kinds, where one or more 
components of the mixtures do not meet the conditions laid down in this Protocol 
to enable them to be considered as originating in the Community or the Faroe 
Islands; 
(f) simple assembly of parts to constitute a complete product; 
(g) a combination of two or more operations specified in subparagraphs (a) to (f); 
(1\) slaughter of animals. 
All the operations carried out in either the Community or the Faroe Islands on a given 
product shall be considered together 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 
Unit of qualification 
1. The unit of qualification for the application of the provisions of this Protocol shall be 
the particular product which is considered as the basic unit when determining 
classification using the nomenclature of the Harmonized System. 
Accordingly, it follows that: 
(a) when a product composed of a group or assembly of articles is classified 
under the terms of the Harmonized System in a single heading, the whole 
constitutes the unit of qualification; 
(b) when a consignment consists of a number of identical products classified 
under the same heading of the Harmonized System, each product must be 
taken individually when applying the provisions of this Protocol. 
2. Where, under general rule 5 of the Harmonized System, packaging is included with the 
product for classification purposes, it shall be included for the purposes of determining 
origin. 
Article 8 
Accessories, spare parts and tools 
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 price thereof or which 
are not separately invoiced, shall be regarded as one with the piece of equipment, machine, 
apparatus or vehicle in question. 
Article 9 
Sets 
Sets, as defined in general rule 3 of the Harmonized System, shall be regarded as originating 
when all component products are originating. Nevertheless, when a set is composed of 
originating and non-originating products, the set as a whole shall be regarded as originating, 
provided that the value of the non-originating products does not exceed 15 per cent of the ex-
works price of the set. 
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Article 10 
Neutral elements 
In order to determine whether a product originates, it shall not be necessary to determine the 
origin of the following which might be used in its manufacture : 
(a) energy and fuel; 
(b) plant and equipment; 
(c) machines and tools; 
(d) goods which do not enter and which are not intended to enter into the final 
composition of the product. 
TITLE IH 
TERRITORIAL REQUIREMENTS 
Article 11 
Principle of territoriality 
1. The conditions set out in Title II relative to the acquisition of originating status must 
be fulfilled without interruption in the Community or the Faroe Islands. 
2. If originating goods exported from the Community or the Faroe Islands to another 
country are returned, they must be considered as non-originating, unless it can be 
demonstrated to the satisfaction of the customs authorities that: 
(a) the goods returned are the same goods as those exported; and 
(b) they have not undergone any operation beyond that necessary to preserve 
them in good condition while in that country or while being exported. 
Article 12 
Direct transport 
1. The preferential treatment provided for under the Agreement applies only to products, 
satisfying the requirements of this Protocol, which are transported directly between the 
Community and the Faroe Islands. However, products constituting one single 
consignment may be transported through other territories with, should the occasion 
arise, trans-shipment or temporary warehousing in such territories, provided that they 
remain under the surveillance of the customs authorities in the country of transit or 
warehousing and do not undergo operations other than unloading, reloading or any 
operation designed to preserve them in good condition. 
Originating products may be transported by pipeline across territory other than that of 
the Community or the Faroe Islands. 
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied 
to the customs authorities of the importing country by the production of: 
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(a) a single transport document covering the passage from the exporting country 
through the country of transit; or 
(b) a certificate issued by the customs authorities of the country of transit: 
(i) giving an exact description of the products; 
(ii) stating the dates of unloading and reloading of the products and, where 
applicable, the names of the ships, or the other means of transport used; 
and 
(iii) certifying the conditions under which the products remained in the 
transit country; or 
(c) failing these, any substantiating documents. 
Article 13 
Exhibitions 
1. Originating products, sent for exhibition in another country and sold after the 
exhibition for importation in the Community or the Faroe Islands shall benefit on 
importation from the provisions of the Agreement provided it is shown to the 
satisfaction of the customs authorities that : 
(a) an exporter has consigned these products from the Community or the Faroe 
Islands to the country in which the exhibition is held and has exhibited them 
there; 
(b) the products have been sold or otherwise disposed of by that exporter to a 
person in the Community or the Faroe Islands; 
(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 country in the 
normal manner. The name and address of the exhibition must be indicated thereon. 
Where necessary, additional documentary evidence of the conditions under which they 
have been exhibited may be required. 
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or 
similar public show or display which is not organized for private purposes in shops or 
business premises with a view to the sale of foreign products, and during which the 
products remain under customs control. 
TITLE IV 
DRAWBACK OR EXEMPTION 
Article 14 
Prohibition of drawback of, or exemption from, customs duties 
78 
1. Non-originating materials used in the manufacture of products originating in the 
Community or in the Faroe Islands for which a proof of origin is issued or made out in 
accordance with the provisions of Title V shall not be subject in the Community or the 
Faroe Islands 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 Community or the Faroe Islands to materials used in the 
manufacture, where such refund, remission or non-payment applies, expressly or in 
effect, when products obtained from the said materials are exported and not when they 
are retained for home use there. 
3. The exporter of products covered by a proof of origin shall be prepared to submit at any 
time, upon request from the customs authorities, all appropriate documents proving that 
no drawback has been obtained in respect of the non-originating materials used in the 
manufacture of the products concerned and that all customs duties or charges having 
equivalent effect applicable to such materials have actually been paid. 
4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the 
meaning of Article 7 (2), accessories, spare parts and tools within the meaning of Article 
8 and products in a set within the meaning of Article 9 when such items are non-
originating. 
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of 
the kind to which the Agreement applies. Furthermore, they shall not preclude the 
application of an export refund system for agricultural products, applicable upon export 
in accordance with the provisions of the Agreement. 
TITLE V 
PROOF OF ORIGIN 
Article 15 
General requirements 
1. Products originating in the Community shall, on importation into the Faroe Islands and 
products originating in the Faroe Islands shall, on importation into the Community, 
benefit from this Agreement upon submission of either : 
(a) a movement certificate EUR. 1, a specimen of which appears in Annex III; or 
(b) in the cases specified in Article 20(1), a declaration, the text of which appears 
in Annex IV, 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 (hereinafter referred to as the "invoice 
declaration"). 
2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol 
shall, in the cases specified in Article 25, benefit from this Agreement without it being 
necessary to submit any of the documents referred to above. 
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Article 16 
Procedure for the issue of a movement certificate EUR.1 
1. A movement certificate EUR.l shall be issued by the customs authorities of the 
exporting country on application having been made in writing by the exporter or, 
under the exporter's responsibility, by his authorized representative. 
2. For this purpose, the exporter or his authorized representative shall fill out both the 
movement certificate EUR. 1 and the application form, specimens of which appear in 
Annex III. These forms shall be completed in one of the languages in which this 
Agreement is drawn up and in accordance with the provisions of the domestic law of 
the exporting country. If they are handwritten, they shall be completed in ink in 
printed characters. The description of the products must be given in the box reserved 
for this purpose without leaving any blank lines. Where the box is not completely 
filled, a horizontal line must be drawn below the last line of the description, the empty 
space being crossed through. 
3. The exporter applying for the issue of a movement certificate EUR.l shall be prepared 
to submit at any time, at the request of the customs authorities of the exporting 
country where the movement certificate EUR. 1 is issued, all appropriate documents 
proving the originating status of the products concerned as well as the fulfilment of the 
other requirements of this Protocol. 
4. A movement certificate EUR. 1 shall be issued by the customs authorities of an EC 
Member State or the Faroe Islands if the products concerned can be considered as 
products originating in the Community or the Faroe Islands and fulfill the other 
requirements of this Protocol. 
5. The issuing customs authorities shall take any steps necessary to verify the originating 
status of the products and the fulfilment of the other requirements of this Protocol. 
For this purpose, they shall have the right to call for any evidence and to carry out any 
inspection of the exporter's accounts or any other check considered appropriate. The 
issuing customs authorities 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.l shall be indicated in Box 11 of 
the certificate. 
7. A movement certificate EUR.l shall be issued by the customs authorities and made 
available to the exporter as soon as actual exportation has been effected or ensured. 
Article 17 
Movement certificates EUR.l issued retrospectively 
1. Notwithstanding Article 16(7), a movement certificate EUR.l may exceptionally 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. 
12 
2. For the implementation of paragraph 1, the exporter must 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 only 
after verifying that the information supplied in the exporter's application agrees with 
that in the corresponding file. 
4. Movement certificates EUR.l issued retrospectively must be endorsed with one of the 
following phrases: 
"NACHTRÀGLICH AUSGESTELLT", "DELIVRE A POSTERIORI", 
"RILASCIATO A POSTERIORI", "AFGEGEVEN A POSTERIORI", 
"ISSUED RETROSPECTIVELY", "UDSTEDT EFTERF0LGENDE", 
"EKAO0EN EK TQN Y2TEPQN", "EXPEDIDO A POSTERIORI", 
"EMITDDO A POSTERIORI", "ANNETTU JÀLKIKÀTEEN", 
"UTFÀRDAT IEFTERHAND", "GIVIN EFTIRFYLGJANDI", 
5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of 
the movement certificate EUR. 1. 
Article 18 
Issue of a duplicate movement certificate EUR.l 
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 must be endorsed with one of the following words: 
"DUPLIKAT", "DUPLICATA", "DUPLICATO", "DUPLICAAT", "DUPLICATE", 
"ANTirPA^O", "DUPLICADO", "SEGUNDA VIA", "KAKSOISKAPPALE", 
"TVITAK" 
3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of 
the duplicate movement certificate EUR. 1. 
4. The duplicate, which must bear the date of issue of the original movement certificate 
EUR. 1, shall take effect as from that date. 
Article 19 
Issue of movement certificates EUR.1 on the basis of a 
proof of origin issued or made out previously 
When originating products are placed under the control of a customs office in the Community 
or the Faroe Islands, it shall be possible to replace the original proof of origin by one or more 
movement certificates EUR.l for the purpose of sending all or some of these products 
elsewhere within the Community or the Faroe Islands. The replacement movement 
certificate(s) EUR. 1 shall be issued by the customs office under whose control the products 
are placed. 
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Article 20 
Conditions for making out an invoice declaration 
1. An invoice declaration as referred to in Article 15(l)(b) may be made out: 
(a) by an approved exporter within the meaning of Article 21, or 
(b) by any exporter for any consignment consisting of one or more packages containing 
originating products whose total value does not exceed ECU 6 000. 
2. An invoice declaration may be made out if the products concerned can be considered as 
products originating in the Community or the Faroe Islands and fulfill the other 
requirements of this Protocol. 
3. The exporter making out an invoice declaration shall be prepared to submit at any time, 
at the request of the customs authorities of the exporting country, all appropriate 
documents proving the originating status of the products concerned as well as the 
fulfilment of the other requirements of this Protocol. 
4. An invoice declaration shall be made out by the exporter by typing, stamping or printing 
on the invoice, the delivery note or another commercial document, the declaration, the 
text of which appears in Annex IV, using one of the linguistic versions set out in that 
Annex and in accordance with the provisions of the domestic law of the exporting 
country. If the declaration is handwritten, it shall be written in ink in printed characters. 
5. Invoice declarations shall bear the original signature of the exporter in manuscript. 
However, an approved exporter within the meaning of Article 21 shall not be required 
to sign such declarations provided that he gives the customs authorities of the exporting 
country a written undertaking that he accepts full responsibility for any invoice 
declaration which identifies him as if it had been signed in manuscript by him. 
An invoice declaration may be made out by the exporter when the products to which it 
relates are exported, or after exportation on condition that it is presented in the 
importing country no longer than two years after the importation of the products to 
which it relates. 
Article 21 
Approved exporter 
1. The customs authorities of the exporting country may authorize any exporter who 
makes frequent shipments of products under this Agreement to make out invoice 
declarations irrespective of the value of the products concerned. An exporter seeking 
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 Protocol. 
2. The customs authorities may grant the status of approved exporter subject to any 
conditions which they consider appropriate. 
3. The customs authorities shall grant to the approved exporter a customs authorization 
number which shall appear on the invoice declaration. 
4. The customs authorities shall monitor the use of the authorization by the approved 
exporter. 6. 
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5. The customs authorities may withdraw the authorization at any time. They shall do so 
where the approved exporter no longer offers the guarantees referred to in paragraph 1, 
does not fulfill the conditions referred to in paragraph 2 or otherwise makes an incorrect 
use of the authorization. 
Article 22 
Validity of proof of origin 
1. A proof of origin shall be valid for four months from the date of issue in the exporting 
country, and must be submitted within the said period to the customs authorities of the 
importing country. 
2. Proofs of origin which are submitted to the customs authorities of the importing 
country after the final date for presentation specified in paragraph 1 may be accepted 
for the purpose of applying preferential treatment, where the failure to submit these 
documents by the final date set is due to exceptional circumstances. 
3. In other cases of belated presentation, the customs authorities of the importing country 
may accept the proofs of origin where the products have been submitted before the 
said final date. 
Article 23 
Submission of proof of origin 
Proofs of origin shall be submitted to the customs authorities of the importing country in 
accordance with the procedures applicable in that country. The said authorities may require a 
translation of a proof of origin and may also require the import declaration to be accompanied 
by a statement from the importer to the effect that the products meet the conditions required 
for the implementation of this Agreement. 
Article 24 
Importation by instalments 
Where, at the request of the importer and on the conditions laid down by the customs 
authorities of the importing country, dismantled or non-assembled products within the 
meaning of general rule 2(a) of the Harmonized System falling within Sections XVI and XVIÏ 
or heading Nos. 7308 and 9406 of the Harmonized System are imported by instalments, a 
single proof of origin for such products shall be submitted to the customs authorities upon 
importation of the first instalment. 
Article 25 
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 
Protocol and where there is no doubt as to the veracity of such a declaration. In the 
83 
15 
case of products sent by post, this declaration can be made on the customs declaration 
C2/CP3 or on a sheet of paper annexed to that document. 
Imports which are occasional and consist solely of products for the personal use of the 
recipients or travellers or their families shall not be considered as imports by way of 
trade if it is evident from the nature and quantity of the products that no commercial 
purpose is in view. 
Furthermore, the total value of these products shall not exceed ECU 500 in the case of 
small packages or ECU 1200 in the case of products forming part of travellers' 
personal luggage. 
Article 26 
Supporting documents 
The documents referred to in Articles 16(3) and 20(3) used for the purpose of proving that 
products covered by a movement certificate EUR.l or an invoice declaration can be 
considered as products originating in the Community or the Faroe Islands and fulfill the other 
requirements of this Protocol may consist inter alia of the following: 
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the 
goods concerned, contained for example in his accounts or internal bookkeeping; 
(b) documents proving the originating status of materials used, issued or made out in the 
Community or the Faroe Islands where these documents are used in accordance with 
domestic law; 
(c) documents proving the working or processing of materials in the Community or the 
Faroe Islands, issued or made out in the Community or the Faroe Islands, where these 
documents are used in accordance with domestic law; 
(d) movement certificates EUR. 1 or invoice declarations proving the originating status of 
materials used, issued or made out in the Community or the Faroe Islands in 
accordance with this Protocol. 
Article 27 
Preservation of proof of origin and supporting documents 
1. The exporter applying for the issue of a movement certificate EUR.l shall keep for at 
least three years the documents referred to in Article 16(3). 
2. The exporter making out an invoice declaration shall keep for at least three years a 
copy of this invoice declaration as well as the documents referred to in Article 20(3). 
3. The customs authorities of the exporting country issuing a movement certificate 
EUR.l shall keep for at least three years the application form referred to in Article 
16(2). 
4. The customs authorities of the importing country shall keep for at least three years the 
movement certificates EUR. 1 and the invoice declarations submitted to them. 
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Article 28 
Discrepancies and formal errors 
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. 
Obvious formal errors such as typing errors on a proof of origin should not cause this 
document to be rejected if these errors are not such as to create doubts concerning the 
correctness of the statements made in this document. 
Article 29 
Amounts expressed in ECU 
1. Amounts in the national currency of the exporting country equivalent to the amounts 
expressed in ECU shall be fixed by the exporting country and communicated to the 
importing countries through the European Commission. 
2. When the amounts exceed the corresponding amounts fixed by the importing country, 
the latter shall accept them if the products are invoiced in the currency of the exporting 
country. When the products are invoiced in the currency of another EC Member State, 
the importing country shall recognize the amount notified by the country concerned. 
3. The amounts to be used in any given national currency shall be the equivalent in that 
national currency of the amounts expressed in ECU as at the first working day in 
October 1996. 
4. The amounts expressed in ECU and their equivalents in the national currencies of the 
EC Member States and the Faroe Islands shall be reviewed by the Joint Committee at 
the request of the Community or the Faroe Islands. When carrying out this review, the 
Joint Committee shall ensure that there will be no decrease in the amounts to be used 
in any national currency and shall furthermore 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 ECU. 
TITLE VI 
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 
Article 30 
Mutual assistance 
The customs authorities of the EC Member States and of the Faroe Islands shall 
provide each other, through the European Commission, with specimen impressions of 
stamps used in their customs offices for the issue of movement certificates EUR.l and 
with the addresses of the customs authorities responsible for verifying those 
certificates and invoice declarations. 
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In order to ensure the proper application of this Protocol, the Community and the 
Faroe Islands shall assist each other, through the competent customs administrations, 
in checking the authenticity of the movement certificates EUR.l or the invoice 
declarations and the correctness of the information given in these documents. 
Article 31 
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 country 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 Protocol. 
2. For the purposes of implementing the provisions of paragraph 1, the customs 
authorities of the importing country shall return the movement certificate EUR. 1 and 
the invoice, if it has been submitted, the invoice declaration, or a copy of these 
documents, to the customs authorities of the exporting country giving, where 
appropriate, the reasons for the enquiry. 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 
country. For this purpose, they shall have the right to call for any evidence and to 
carry out any inspection of the exporter's accounts or any other check considered 
appropriate. 
4. If the customs authorities of the importing country decide to suspend the granting of 
preferential treatment to the products 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 of 
this verification as soon as possible. These results must indicate clearly whether the 
documents are authentic and whether the products concerned can be considered as 
products originating in the Community or the Faroe Islands and fulfill the other 
requirements of this Protocol. 
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 32 
Dispute settlement 
Where disputes arise in relation to the verification procedures cf Article 31 which cannot be 
settled between the customs authorities requesting a verification and the customs authorities 
responsible for carrying out this verification or where they raise a question as to the 
interpretation of this Protocol, they shall be submitted to the Joint Committee. 
In all cases the settlement of disputes between the importer and the customs authorities of the 
importing country shall be under the legislation of the said country. 
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Article 33 
Penalties 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a 
document which contains incorrect information for the purpose of obtaining a preferential 
treatment for products. 
Article 34 
Free zones 
1. The Community and the Faroe Islands 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 means of an exemption to the provisions contained in paragraph 1, when products 
originating in the Community or the Faroe Islands are imported into a free zone under 
cover of a proof of origin and undergo treatment or processing, the authorities 
concerned shall issue a new EUR. 1 certificate at the exporter's request, if the treatment 
or processing undergone is in conformity with the provisions of this Protocol. 
TITLE VII 
CEUTA AND MELILLA 
Article 35 
Application of the Protocol 
The term 'Community' used in Article 2 does not cover Ceuta and Melilla. 
Products originating in the Faroe Islands, 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 Community under Protocol 2 of the Act of 
Accession of the Kingdom of Spain and the Portuguese Republic to the European 
Communities, the Faroe Islands shall grant to imports of products covered by the 
Agreement and originating in Ceuta and Melilla the same customs regime as that 
which is granted to products imported from and originating in the Community. 
For the purpose of the application of paragraph 2 concerning products originating in 
Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special 
conditions set out in Article 36. 
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Article 36 
Special conditions 
1. Providing they have been transported directly in accordance with the provisions of 
Article 12, the following shall be considered as: 
(1) products originating in Ceuta and Melilla: 
(a) products wholly obtained in Ceuta and Melilla; 
(b) products obtained in Ceuta and Melilla in the manufacture of which 
products other than those referred to in (a) are used, provided that: 
(i) the said products have undergone sufficient working or processing 
within the meaning of Article 5 of this Protocol; or that 
(ii) those products are originating in the Faroe Islands or the 
Community within the meaning of this Protocol, provided that they 
have been submitted to working or processing which goes beyond 
the insufficient working or processing referred to in Article 6(1). 
(2) products originating in the Faroe Islands: 
(a) products wholly obtained in the Faroe Islands; 
(b) products obtained in the Faroe Islands, in the manufacture of which 
products other than those referred to in (a) are used, provided that : 
(i) the said products have undergone sufficient working or processing 
within the meaning of Article 5 of this Protocol; or that 
(ii) those products are originating in Ceuta and Melilla or the 
Community within the meaning of this Protocol, provided that they 
have been submitted to working or processing which goes beyond 
the insufficient working or processing referred to in Article 6(1). 
2. Ceuta and Melilla shall be considered as a single territory. 
3. The exporter or his authorized representative shall enter "the Faroe Islands" and 
"Ceuta and Melilla" in Box 2 of movement certificates EUR.l or on invoice 
declarations. In addition, in the case of products originating in Ceuta and Melilla, this 
shall be indicated in Box 4 of movement certificates EUR.l or on invoice declarations. 
4. The Spanish customs authorities shall be responsible for the application of this 
Protocol in Ceuta and Melilla. 
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ANNEX I 
Introductory notes to the list in Annex II 
Note 1: 
The list sets out the conditions required for all products to be considered as sufficiently 
worked or processed within the meaning of Article 5 of the Protocol. 
Note 2: 
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 columns 3 or 4. 
Where, in some cases, the entry in the first column is preceded by an 'ex', this 
signifies that the rules in columns 3 or 4 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 columns 3 or 4 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 columns 3 or 4. 
2.4 Where, for an entry in the first two columns, a rule is specified in both columns 3 and 
4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 
or that set out in column 4. If no origin rule is given in column 4, the rule set out in 
column 3 has to be applied. 
Note 3: 
3.1 The provisions of Article 5 of the Protocol concerning products having acquired 
originating status which are used in the manufacture of other products apply 
regardless of whether this status has been acquired inside the factory where these 
products are used or in another factory in the Community or in the Faroe Islands. 
Example: 
An engine of heading No 8407, for which the rule states that the value of the non-
originating materials which may be incorporated may not exceed 40 per cent of the 
ex-works price, is made from "other alloy steel roughly shaped by forging" of 
heading No ex 7224. 
89 
If this forging has been forged in the Community from a non-originating ingot, it has 
already acquired originating status by virtue of the rule for heading No ex 7224 in the 
list. The forging can then count as originating in the value calculation for the engine 
regardless of whether it was produced in the same factory or in another factory in the 
Community. The value of the non-originating ingot is thus not taken into account 
when adding up the value of the non-originating materials used. 
3.2 The rule in the list represents the minimum amount of working or processing 
required and the carrying out of more 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. 
3.3 Without prejudice to Note 3.2 where a rule states that "materials of any heading" 
may be used, materials of the same heading as the product may also be used, subject, 
however, to any specific limitations which may also be contained in the rule. 
However, the expression "manufacture from materials of any heading, including 
other materials of heading No ... " means that only materials classified in the same 
heading as the product of a different description than that of the product as given in 
column 2 of the list may be used. 
3.4 When a rule in the list specifies that a product may be manufactured from more than 
one material, this means that any one or more materials may be used. It does not 
require that all be used. 
Example: 
The rule for fabrics of HS 5208 to 5212 provides that natural fibres may be used and 
that chemical materials, among other materials, may also be used. This does not 
mean that both have to be used; it is possible to use one or the other or both. 
3.5 Where a rule in the list specifies that a product must be manufactured from a 
particular material, the condition obviously does not prevent the use of other 
materials which, because of their inherent nature, cannot satisfy the rule. (See also 
Note 6.2 below in relation to textiles). 
Example: 
The rule for prepared foods of heading No. 1904 which specifically excludes the use 
of cereals and their derivatives does not prevent the use of mineral salts, chemicals 
and other additives which are not products from cereals. 
However, this does not apply to products which, although they cannot be 
manufactured from the particular material specified in the list, can be produced from 
a material of the same nature at an earlier stage of manufacture. 
SO 
Example: 
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, 
if the use of only non-originating yarn is allowed for this class of article, it is not 
possible to start from non-woven cloth - even if non-woven cloths cannot normally 
be made from yarn. In such cases, the starting material would normally be at the 
stage before yarn - that is the fibre stage. 
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 highest of the percentages given. Furthermore, the 
individual percentages must not be exceeded in relation to the particular materials 
they apply to. 
Note 4: 
4.1 The term "natural fibres" is used in the list to refer to fibres other than artificial or 
synthetic fibres. It is restricted to the stages before spinning takes place, including 
waste, and, unless otherwise specified, includes fibres that have been carded, combed 
or otherwise processed but not spun. 
4.2 The term "natural fibres" includes horsehair of heading No 0503, silk of heading Nos 
5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 
5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable 
fibres of heading Nos 5301 to 5305. 
4.3 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. 
4.4 The term "man-made staple fibres" is used in the list to refer to synthetic or artificial 
filament tow, staple fibres or waste, of heading Nos 5501 to 5507. 
Note 5: 
5.1 Where for a given product in the list a 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, which, taken together, represent 10 per cent or less of 
the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 
below). 
5.2 However, the tolerance mentioned in Note 5.1 may only be applied 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 filaments, 
- artificial man-made 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 polyphenylene sulphide, 
- synthetic man-made staple fibres of polyvinyl chloride, 
- other synthetic man-made staple fibres, 
- artificial man-made staple fibres of viscose, 
- other artificial man-made staple fibres, 
- yarn made of polyurethane segmented with flexible segments of polyether whether 
or not gimped, 
- yarn made of polyurethane segmented with flexible segments of polyester whether 
or not gimped, 
- products of heading 5605 (metallized yarn) incorporating strip consisting of a core 
of aluminium foil or of a core of plastic film whether or not coated with aluminium 
powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or 
coloured adhesive between two layers of plastic film , 
- other products of heading 5605. 
92 
Example: 
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and 
synthetic staple fibres of heading No 5506 is a mixed yarn., Therefore, non-
originating synthetic staple fibres that do not satisfy the origin rules (which require 
manufacture from chemical materials or textile pulp) may be used up to a weight of 
10 per cent of the yarn. 
Example: 
A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 
and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore 
synthetic yarn which does not satisfy the origin rules (which require manufacture 
from chemical materials or textile pulp) or woollen yarn that does not satisfy the 
origin rules (which require manufacture from natural fibres, not carded or combed or 
otherwise prepared for spinning) or a combination of the two may be used provided 
their total weight does not exceed 10 per cent of the weight of the fabric. 
Example: 
Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 
and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is 
itself a mixed fabric being made from yarns classified in two separate headings or if 
the cotton yarns used are themselves mixtures. 
Example: 
If the tufted textile fabric concerned had been made from cotton yarn of heading No 
5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are 
two separate basic textile materials and the tufted textile fabric is accordingly a 
mixed product. 
Example: 
A carpet with tufts made from both artificial yarns and cotton yarns and with a jute 
backing is a mixed product because three basic textile materials are used. Thus, any 
non-originating materials that are at a later stage of manufacture than the rule allows 
may be used, provided their total weight does not exceed 10 per cent of the weight 
of the textile materials of the carpet. Thus, both the jute backing and/or the artificial 
yarns could be imported at that stage of manufacture, provided the weight conditions 
are met. 
5.3 In the case of products incorporating "yarn made of polyurethane segmented with 
flexible segments of polyether whether or not gimped" this tolerance is 20 per cent in 
respect of this yarn. 
5.4 In the case of products incorporating "strip consisting of a core of aluminium foil or 
of a core of plastic film whether or not coated with aluminium powder, of a width 
not exceeding 5 mm, sandwiched by means of an adhesive between two films of 
plastic film",, this tolerance is 30 per cent in respect of this strip. 
33 
Note 6: 
6.1 In the case of those textile products which are marked in the list by a footnote 
referring to this note, textile materials, with the exception of linings and interlinings, 
which do not satisfy the rule set out in the list in column 3 for the made-up product 
concerned may be used provided that they are classified in a heading other than that 
of the product and that their value does not exceed 8 per cent of the ex-works price 
of the product. 
6.2 Without prejudice to Note 6.3, materials which are not classified within Chapters 50 
to 63 may be used freely in the manufacture of textile products, whether or not they 
contain textiles. 
Example: 
If a rule in the list provides that for a particular textile item, such as trousers, yarn 
must be used, this does not prevent the use of metal items, such as buttons, because 
buttons are not classified within Chapters 50 to 63. For the same reason, it does not 
prevent the use of slide-fasteners even though slide-fasteners normally contain 
textiles. 
6.3 Where a percentage rule applies, the value of materials which are not classified 
within Chapters 50 to 63 must be taken into account when calculating the value of 
the non-originating materials incorporated. 
Note 7: 
7.1 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 
3403, the "specific processes" are the following: 
(a) vacuum distillation; 
(b) redistillation by a very thorough fractionation process1 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; 
(f) the process comprising all the following operations: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; 
decolorization and purification with naturally active earth, activated earth, 
activated charcoal or bauxite; 
(g) polymerization; 
(h) alkylation; 
(i) isomerization. 
See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature 
94 
7.2 For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are 
the following: 
(a) vacuum distillation; 
(b) redistillation by a very thorough fractionation process1 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; 
(f) the process comprising all the following operations: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; 
decolorization and purification with naturally active earth, activated earth, 
activated charcoal or bauxite; 
(g) polymerization; 
(h) alkylation; 
(ij) isomerization; 
(k) in respect of heavy oils falling within heading No ex 2710 only, desulphurization 
with hydrogen resulting in a reduction of at least 85 per cent of the sulphur 
content of the products processed (ASTM D 1266-59 T method); 
(1) in respect of products falling within heading No 2710 only, deparaffining by a 
process other than filtering; 
(m)in respect of heavy oils falling within heading No ex 2710 only, treatment with 
hydrogen at a pressure of more than 20 bar and a temperature of more than 
250°C with the use of a catalyst, other than to effect desulphurization, when the 
hydrogen constitutes an active element in a chemical reaction. The further 
treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. 
hydrofinishing or decolorization) in order, more especially, to improve colour or 
stability shall not, however, be deemed to be a specific process; 
(n) in respect of fuel oils falling within heading No ex 2710 only, atmospheric 
distillation, on condition that less than 30 per cent of these products distils, by 
volume, including losses, at 300°C by the ASTM D 86 method; 
(o) in respect of heavy oils other than gas oils and fuel oils falling within heading No 
ex 2710 only, treatment by means of a high-frequency electrical brush-discharge. 
7.3 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 
3403, simple operations such as cleaning, decanting, desalting, water separation, 
filtering, colouring, marking, obtaining a sulphur content as a result of mixing 
products with different sulphur contents, any combination of these operations or 
like operations do not confer origin. 
1 See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature 
ANNEX H 
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT 
ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT 
MANUFACTURED CAN OBTAIN ORIGINATING STATUS 
The products mentioned in the list may not all be covered by the agreement. It is 
therefore necessary to consult the other parts of the agreement 
G6 *j 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
Chapter 01 Live animals All the animals of Chapter 
1 used must be wholly 
obtained 
Chapter 02 Meat and edible meat 
offal Manufacture in which all 
the materials of Chapters 1 
and 2 used must be wholly 
obtained 
Chapter 03 Fish and crustaceans, 
molluscs and other 
aquatic invertebrates Manufacture in which all 
the materials of Chapter 3 
used must be wholly 
obtained 
ex Chapter 04 
0403 Dairy produce; birds' 
eggs; natural honey; 
edible products of animal 
origin, not elsewhere 
specified or included; 
except for: 
Buttermilk, curdled milk 
and cream, yoghurt, 
képhir and other 
fermented or acidified 
milk and cream, whether 
or not concentrated or 
containing added sugar or 
other sweetening matter 
or flavoured or containing 
added fruit, nuts or cocoa Manufacture in which all 
the materials of Chapter 4 
used must be wholly 
obtained 
Manufacture in which: 
- all the materials of 
Chapter 4 used must be 
wholly obtained; 
- any fruit juice (except 
those of pineapple, lime or 
grapefruit) of heading No 
2009 used must already be 
originating; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
ex Chapter 05 Products of animal origin, 
not elsewhere specified or 
included; except for: Manufacture in which all 
the materials of Chapter 5 
used must be wholly 
obtained 
ex 0502 Prepared pigs', hogs' or 
boars' bristles and hair Cleaning, disinfecting, 
sorting and straightening of 
bristles and hair 
Chapter 06 Live trees and other 
plants; bulbs, roots and 
the like; cut flowers and 
ornamental foliage Manufacture in which: 
- all the materials of 
Chapter 6 used must be 
wholly obtained; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
97 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chapter 07 Edible vegetables and 
certain roots and tubers Manufacture in which all 
the materials of Chapter 7 
used must be wholly 
obtained 
Chapter 08 Edible fruit and nuts; peel 
of citrus fruits or melons Manufacture in which: 
- all the fruit and nuts used 
must be wholly obtained; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30 % of the value of 
the ex-works price of the 
product 
ex Chapter 09 Coffee, tea, maté and 
spices; except for: Manufacture in which all 
the materials of Chapter 9 
used must be wholly 
obtained 
0901 
0902 
ex 0910 Coffee, whether or not 
roasted or decaffeinated; 
coffee husks and skins; 
coffee substitutes 
containing coffee in any 
proportion 
Tea, whether or not 
flavoured 
Mixtures of spices Manufacture from materials 
of any heading 
Manufacture from materials 
of any heading 
Manufacture from materials 
of any heading 
Chapter 10 Cereals Manufacture in which all 
the materials of Chapter 10 
used must be wholly 
obtained 
ex Chapter 11 Products of the milling 
industry; malt; starches; 
inulin; wheat gluten; 
except for: Manufacture in which all 
the cereals, edible 
vegetables, roots and tubers 
of heading No 0714 or fruit 
used must be wholly 
obtained 
ex 1106 Flour, meal and powder 
of the dried, shelled 
leguminous vegetables of 
heading No 0713 Drying and milling of 
leguminous vegetables of 
heading No 0708 
98 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chapter 12 Oil seeds and oleaginous 
fruits; miscellaneous 
grains, seeds and fruit; 
industrial or medicinal 
plants; straw and fodder Manufacture in which all 
the materials of Chapter 12 
used must be wholly 
obtained 
1301 
1302 Lac; natural gums, resins, 
gum-resins and oleoresins 
(for example, balsams) 
Vegetable saps and 
extracts; pectic 
substances, pectinates and 
pectates; agar-agar and 
other mucilages and 
thickeners, whether or 
not modified, derived 
from vegetable products: 
- Mucilages and 
thickeners, modified, 
derived from vegetable 
products 
- Other Manufacture in which the 
value of any materials of 
heading No 1301 used may 
not exceed 50% of the ex-
works price of the product 
Manufacture from non-
modified mucilages and 
thickeners 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Chapter 14 Vegetable plaiting 
materials; vegetable 
products not elsewhere 
specified or included Manufacture in which all 
the materials of Chapter 14 
used must be wholly 
obtained 
ex Chapter 15 
1501 Animal or vegetable fats 
and oils and their 
cleavage products; 
prepared edible fats; 
animals or vegetable 
waxes; except for: 
Pig fat (including lard) 
and poultry fat, other 
than that of heading no. 
0209 or 1503: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
99 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Fats from bones or 
waste Manufacture from materials 
of any heading except those 
of heading Nos 0203, 0206 
or 0207 or bones of heading 
No 0506 
1502 Other 
Fats of bovine animals, 
sheep or goats, other than 
those of heading No. 
1503 Manufacture from meat or 
edible offal of swine of 
heading No 0203 or 0206 or 
of meat and edible offal of 
poultry of heading No 0207 
- Fats from bones or 
waste 
Other Manufacture from materials 
of any heading except those 
of heading Nos 0201, 0202, 
0204 or 0206 or bones of 
heading No 0506 
Manufacture in which all 
the materials of Chapter 2 
used must be wholly 
obtained 
1504 Fats and oils and their 
fractions, offish or 
marine mammals, 
whether or not refined, 
but not chemically 
modified: 
Solid fractions Manufacture from materials 
of any heading including 
other materials of heading 
No 1504 
Other Manufacture in which all 
the materials of Chapters 2 
and 3 used must be wholly 
obtained 
ex 1505 Refined lanolin Manufacture from crude 
wool grease of heading No 
1505 
1506 Other animals fats and 
oils and their fractions, 
whether or not refined, 
but not chemically 
modified: 
i oa 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1507 to 1515 
1516 
1517 Solid fractions 
Other 
Vegetable oils and their 
fractions: 
- Soya, ground nut, 
palm, copra, palm kernel, 
babassu, tung and oiticica 
oil, myrtle wax and Japan 
wax, fractions of jojoba 
oil and oils for technical 
or industrial uses other 
than the manufacture of 
foodstuffs for human 
consumption 
- Solid fractions, except 
for that of jojoba oil 
Other 
Animal or vegetable fats 
and oils and their 
fractions, partly or wholly 
hydrogenated, inter-
esterified, re-esterified or 
elaidinized, whether or 
not refined, but not 
further prepared 
Margarine; edible 
mixtures or preparations 
of animal or vegetable 
fats or oils or effractions 
of different fats or oils of 
this Chapter, other than 
edible fats or oils or their 
fractions of heading No 
1516 Manufacture from materials 
of any heading including 
other materials of heading 
No 1506 
Manufacture in which all 
the materials of Chapter 2 
used must be wholly 
obtained 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from other 
materials of heading Nos. 
1507 to 1515 
Manufacture in which all 
the vegetable materials used 
must be wholly obtained 
Manufacture in which: 
- all the materials of 
Chapter 2 used must be 
wholly obtained; 
- all the vegetable materials 
used must be wholly 
obtained. However, 
materials of headings 1507, 
1508, 1511 and 1513 may 
be used 
Manufacture in which: 
- all the materials of 
Chapters 2 and 4 used must 
be wholly obtained; 
- all the vegetable materials 
used must be wholly 
obtained. However, 
materials of headings 1507, 
1508, 1511 and 1513 may 
be used 
i 01 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chapter 16 Preparations of meat, of 
fish or of crustaceans, 
molluscs or other aquatic 
invertebrates Manufacture from animals 
of Chapter 1. All the 
materials of Chapter 3 used 
must be wholly obtained 
ex Chapter 17 
ex 1701 
1702 Sugars and sugar 
confectionery; except for: 
Cane or beet sugar and 
chemically pure sucrose, 
in solid form, flavoured 
or coloured 
Other sugars, including 
chemically pure lactose, 
maltose, glucose and 
fructose, in solid form; 
sugar syrups not 
containing added 
flavouring or colouring 
matter; artificial honey, 
whether or not mixed 
with natural honey; 
caramel: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
ex 1703 - Chemically pure 
maltose and fructose 
- Other sugars in solid 
form, flavoured or 
coloured 
Other 
Molasses resulting from 
the extraction or refining 
of sugar, flavoured or 
coloured Manufacture from materials 
of any heading including 
other materials of heading 
No 1702 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which all 
the materials used must 
already be originating 
Manufacture in which the 
value of any materials of 
Chapter 17 used docs not 
exceed 30% of the ex-works 
price of the product 
10 2 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
1704 Sugar confectionery 
(including white 
chocolate), not containing 
cocoa Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Chapter 18 Cocoa and cocoa 
preparations Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
1901 Malt extract; food 
preparations of flour, 
meal, starch or malt 
extract, not containing 
cocoa or containing less 
than 40% by weight of 
cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or 
included; food 
preparations of goods of 
heading Nos. 0401 to 
0404, not containing 
cocoa or containing less 
than 5% by weight of 
cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or 
included: 
- Malt extract 
- Other Manufacture from cereals of 
Chapter 10 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
n '-i 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1902 
1903 Pasta, whether or not 
cooked or stuffed (with 
meat or other substances) 
or otherwise prepared, 
such as spaghetti, 
macaroni, noodles, 
lasagne, gnocchi, ravioli, 
cannelloni; couscous, 
whether or not prepared: 
- Containing 20% or less 
by weight of meat, meat 
offal, fish, crustaceans or 
molluscs 
- Containing more than 
20% by weight of meat, 
meat offal, fish, 
crustaceans or molluscs 
Tapioca and substitutes 
therefor prepared from 
starch, in the form of 
flakes, grains, pearls, 
sittings or in similar 
forms Manufacture in which all 
the cereals and derivatives 
(except durum wheat and its 
derivatives) used must be 
wholly obtained 
Manufacture in which: 
- all cereals and derivatives 
(except durum wheat and its 
derivatives) used must be 
wholly obtained; 
- all the materials of 
Chapters 2 and 3 used must 
be wholly obtained 
Manufacture from materials 
of any heading except potato 
starch of heading No. 1108 
1904 
1905 Prepared foods obtained 
by the swelling or 
roasting of cereals or 
cereal products (for 
example, corn flakes); 
cereals, other than maize 
(corn) in grain form, or in 
the form of flakes or other 
worked grains (except 
flour and meal), pre­
cooked, or otherwise 
prepared, not elsewhere 
specified or included 
Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or not 
containing cocoa; 
communion wafers, 
empty cachets of a kind 
suitable for 
pharmaceutical use, 
sealing wafers, rice paper 
and similar products Manufacture: 
- from materials not 
classified within heading 
No 1806; 
- in which all the cereals 
and flour (except durum 
wheat and its dérivâtes) used 
must be wholly obtained; 
- in which the value of any 
materials of Chapter 17 used 
does not exceed 30% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading except those 
of Chapter 11 
104 
HS heading 
No. 
(!) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 20 
ex 2001 
ex 2004 and 
ex 2005 
2006 
2007 Preparations of 
vegetables, fruit, nuts or 
other parts of plants; 
except for: Manufacture in which all 
the fruit, nuts or vegetables 
used must be wholly 
obtained 
Yams, sweet potatoes and Manufacture in which all 
similar edible parts of 
plants containing 5% or 
more by weight of starch, 
prepared or preserved by 
vinegar or acetic acid 
Potatoes in the form of 
flour, meal or flakes, 
prepared or preserved 
otherwise than by vinegar 
or acetic acid 
Vegetables, fruit, nuts, 
fruit-peel and other parts 
of plants, preserved by 
sugar (drained, glacé or 
crystallized) 
Jams, fruit jellies, 
marmalades, fruit or nut 
purée and fruit or nut 
pastes, being cooked 
preparations, whether or 
not containing added 
sugar or other sweetening 
matter 
ex 2008 - Nuts, not containing 
added sugar or spirits 
- Peanut butter; mixtures 
based on cereals; palm 
hearts; maize (corn) the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which the 
value of the originating nuts 
and oil seeds of heading Nos 
0801, 0802 and 1202 to 
1207 used exceeds 60% of 
the ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2009 - Other except for fruit 
and nuts cooked 
otherwise than by 
steaming or boiling in 
water, not containing 
added sugar, frozen 
Fruit juices and vegetable 
juices (including grape 
must), unfermented and 
not containing added 
spirit, whether or not 
containing added sugar or 
other sweetening matter Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
ex Chapter 21 
2101 Miscellaneous edible 
preparations; except for: 
Extracts, essences and 
concentrates, of coffee, 
tea, or maté, and 
preparations with a 
basis of these products 
or with a basis of 
coffee, tea or maté; 
roasted chicory and 
other coffee substitutes, 
and extracts, essences 
and concentrates thereof Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- all the chicory used must 
be wholly obtained 
2103 Sauces and preparations 
therefor; mixed 
condiments and mixed 
seasonings; mustard flour 
and meal and prepared 
mustard: 
- Sauces and 
preparations therefor; 
mixed condiments and 
mixed seasonings Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, mustard 
flour or meal or prepared 
mustard may be used 
- Mustard flour and meal 
and prepared mustard Manufacture from materials 
of any heading 
106 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2104 Soups and broths and 
preparations therefor Manufacture from materials 
of any heading except 
prepared or preserved 
vegetables of heading Nos 
2002 to 2005 
2106 Food preparations not 
elsewhere specified or 
included Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
ex Chapter 22 Beverages, spirits and 
vinegar; except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- all the grapes or any 
material derived from 
grapes used must be wholly 
obtained 
2202 
2208 Waters, including 
mineral waters and 
aerated waters, 
containing added sugar or 
other sweetening matter 
or flavoured, and other 
non-alcoholic beverages, 
not including fruit or 
vegetable juices of 
heading No 2009 
Undenatured ethyl 
alcohol of an alcoholic 
strength by volume of less 
than 80% vol; spirits, 
liqueurs and other 
spirituous beverages Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product; 
- any fruit juice used 
(except for pineapple, lime 
and grapefruit juices) must 
already be originating 
Manufacture: 
- from materials not 
classified within heading 
Nos 2207 or 2208, 
- in which all the grapes or 
any material derived from 
grapes used must be wholly 
obtained or if all the other 
materials used are already 
originating, arrack may be 
used up to a limit of 5% by 
volume 
fly 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 23 
ex 2301 
ex 2303 Residues and waste from 
the food industries; 
prepared animal fodder; 
except for: 
Whale meal; flours, 
meals and pellets of fish 
or of crustaceans, 
molluscs or other aquatic 
invertebrates, unfit for 
human consumption 
Residues from the 
manufacture of starch 
from maize (excluding 
concentrated steeping 
liquors), of a protein 
content, calculated on the 
dry product, exceeding 
40% by weight Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all 
the materials of Chapters 2 
and 3 used must be wholly 
obtained 
Manufacture in which all 
the maize used must be 
wholly obtained 
ex 2306 Oil cake and other solid 
residues resulting from 
the extraction of olive oil, 
containing more than 3% 
of olive oil Manufacture in which all 
the olives used must be 
wholly obtained 
2309 Preparations of a kind 
used in animal feeding Manufacture in which: 
- all the cereals, sugar or 
molasses, meat or milk used 
must already be originating; 
- all the materials of 
Chapter 3 used must be 
wholly obtained 
ex Chapter 24 Tobacco and 
manufactured tobacco 
substitutes; except for: Manufacture in which all 
the materials of Chapter 24 
used must be wholly 
obtained 
2402 Cigars, cheroots, 
cigarillos and cigarettes, 
of tobacco or of tobacco 
substitutes Manufacture in which at 
least 70% by weight of the 
unmanufactured tobacco or 
tobacco refuse of heading 
No 2401 used must already 
be originating 
ex 2403 Smoking tobacco Manufacture in which at 
least 70% by weight of the 
unmanufactured tobacco or 
tobacco refuse of heading 
No 2401 used must already 
be originating 
108 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 25 
ex 2504 
ex 2515 Salt; sulphur; earths and 
stone; plastering 
materials; lime and 
cement; except for: 
Natural crystalline 
graphite, with enriched 
carbon content, purified 
and ground 
Marble, merely cut by 
sawing or otherwise into 
blocks or slabs of a 
rectangular (including 
square) shape, of a 
thickness not exceeding 
25 cm Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Enriching of the carbon 
content, purifying and 
grinding of crude crystalline 
graphite 
Cutting, by sawing or 
otherwise, of marble (even if 
already sawn) of a thickness 
exceeding 25 cm 
ex 2516 Granite, porphyry, basalt, 
sandstone and other 
monumental and building 
stone, merely cut by 
sawing or otherwise, into 
blocks or slabs of a 
rectangular (including 
square) shape, of a 
thickness not exceeding 
25 cm Cutting, by sawing or 
otherwise, of stone (even if 
already sawn) of a thickness 
exceeding 25 cm 
ex 2518 Calcined dolomite Calcination of dolomite not 
calcined 
ex 2519 
ex 2520 
ex 2524 Crushed natural 
magnesium carbonate 
(magnesite), in 
hermetically sealed 
containers, and 
magnesium oxide, 
whether or not pure, other 
than fused magnesia or 
dead-burned (sintered) 
magnesia 
Plasters specially 
prepared for dentistry 
Natural asbestos fibres Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, natural 
magnesium carbonate 
(magnesite) may be used 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture from asbestos 
concentrate 
ex 2525 Mica powder Grinding of mica or mica 
waste 
.0 Q 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2530 Earth colours, calcined or Calcination or grinding of 
powdered earth colours 
Chapter 26 Ores, slag and ash Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 27 
ex 2707 
ex 2709 Mineral fuels, mineral 
oils and products of their 
distillation; bituminous 
substances; mineral 
waxes; except for: 
Oils in which the weight 
of the aromatic 
constituents exceeds that 
of the non-aromatic 
constituents, being oils 
similar to mineral oils 
obtained by distillation of 
high temperature coal tar, 
of which more than 65% 
by volume distils at a 
temperature of up to 
250°C (including 
mixtures of petroleum 
spirit and benzole), for 
use as power or heating 
fuels 
Crude oils obtained from 
bituminous minerals Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Destructive distillation of 
bituminous materials 
2710 Petroleum oils and oils 
obtained from bituminous 
materials, other than 
crude; preparations not 
elsewhere specified or 
included, containing by 
weight 70% or more of 
petroleum oils or of oils 
obtained from bituminous 
materials, these oils being 
the basic constituents of 
the preparations Operations of refining 
and/or one or more specific 
process(es)2 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
1 For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3 
2 For the special conditions relating to "specific processes" see Introductory Note 7.2. 
10 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2711 Petroleum gases and 
other gaseous 
hydrocarbons Operations of refining 
and/or one or more specific 
process(es)1 
or 
2712 
2713 Petroleum jelly; paraffin 
wax, microcrystalline 
petroleum wax, slack 
wax, ozokerite, lignite 
wax, peat wax, other 
mineral waxes and 
similar products obtained 
by synthesis or by other 
processes, whether or not 
coloured 
Petroleum coke, 
petroleum bitumen and 
other residues of 
petroleum oils or of oils 
obtained from bituminous 
materials Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Operations of refining 
and/or one or more specific 
process(es)2 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
1 For the special conditions relating to "specific processes" see Introductory Note 7.2 
2 For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3 
A 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2714 
2715 Bitumen and asphalt, 
natural; bituminous or oil 
shale and tar sands; 
asphaltites and asphaltic 
rocks 
Bituminous mixtures 
based on natural asphalt, 
on natural bitumen, on 
petroleum bitumen, on 
mineral tar or on mineral 
tar pitch Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
ex Chapter 28 Inorganic chemicals; 
organic or inorganic 
compounds or precious 
metals, of rare-earth 
metals, of radioactive 
elements or of isotopes; 
except for: 
ex 2805 "Mischmetall" Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture by electrolytic 
or thermal treatment in 
which the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3. 
* 1 <> 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2811 Sulphur trioxide 
ex 2833 Aluminium sulphate 
ex 2840 Sodium perborate Manufacture from sulphur 
dioxide 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture from disodium 
tetraborate pentahydrate Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 29 Organic chemicals; 
except for: 
ex 2901 Acyclic hydrocarbons for 
use as power or heating 
fuels Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product Manufacture in which the 
value" of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3 
4 4 *> 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
ex 2902 
ex 2905 
2915 
ex 2932 Cyclanes and cyclenes 
(other than azulenes), 
benzene, toluene, xylenes, 
for use as power or 
heating fuels 
Metal alcoholates of 
alcohols of this heading 
and of ethanol or glycerol 
Saturated acyclic 
monocarboxylic acids and 
their anhydrides, halides, 
peroxides and 
peroxyacids; their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives 
- Internal ethers and 
their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 
- Cyclic acetals and 
internal hemiacetals and 
their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used, provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Manufacture from materials Manufacture in which the 
of any heading, including 
other materials of heading 
No 2905. However, metal 
alcoholates of this heading 
may be used, provided their 
value does not exceed 20% 
of the ex-works price of the 
product 
Manufacture from materials 
of any heading. However, 
the value of all the materials 
of headings Nos 2915 and 
2916 used may not exceed 
20% of the ex-works price 
of the product 
Manufacture from materials 
of any heading. However, 
the value of all the materials 
of heading No 2909 used 
may not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
i F For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3 
114 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2933 
2934 Heterocyclic compounds 
with nitrogen hetero-
atom(s) only 
Nucleic acids and their 
salts; other heterocyclic 
compounds Manufacture from materials 
of any heading. However, 
the value of all the materials 
of headings Nos 2932 and 
2933 used may not exceed 
20% of the ex-works price 
of the product 
Manufacture from materials 
of any heading. However, 
the value of all the materials 
of headings Nos 2932, 2933 
and 2934 used may not 
exceed 20% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 30 Pharmaceutical products; 
except for: 
3002 Human blood; animal 
blood prepared for 
therapeutic, prophylactic 
or diagnostic uses; 
antisera and other blood 
fractions and modified 
immunological products 
whether or not obtained 
by means of 
biotechnological 
processes; vaccines, 
toxins, cultures of micro­
organisms (excluding 
yeasts) and similar 
products: 
- Products consisting of 
two or more constituents 
which have been mixed 
together for therapeutic or 
prophylactic uses or 
unmixed products for 
these uses, put up in 
measured doses or in 
forms or packings for 
retail sale Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
- Other: 
115 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
— human blood 
~ animal blood prepared 
for therapeutic or 
prophylactic uses Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
-- blood fractions other 
than antisera, 
haemoglobin and serum 
globulin 
~ haemoglobin, blood 
globulin and serum 
globulin 
~ other Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
1.16 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3003 and Medicaments (excluding 
3 004 goods of heading Nos 
3002, 3005 or 3006): 
- Obtained from amikacin 
of heading No 2941 
Other Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
of heading No 3003 or 3004 
may be used provided their 
value, taken together, does 
not exceed 20 % of the ex 
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials of heading No 
3003 or 3004 may be used 
provided their value, taken 
together, does not exceed 
20% of the ex-works price 
of the product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
ex Chapter 31 Fertilizers; except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
17 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3105 Mineral or chemical 
fertilizers containing two 
or three of the fertilizing 
elements nitrogen, 
phosphorous and 
potassium; other 
fertilizers; goods of this 
Chapter, in tablets or 
similar forms or in 
packages of a gross 
weight not exceeding 10 
kg, except for: 
- sodium nitrate 
- calcium cyanamide 
- potassium sulphate 
- magnesium potassium 
sulphate Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 32 
ex 3201 
3205 Tanning or dyeing 
extracts; tannins and their 
derivatives; dyes, 
pigments and other 
colouring matter; paints 
and varnishes; putty and 
other mastics; inks; 
except for: 
Tannins and their salts, 
esters, ethers, and other 
derivatives 
Colour lakes; 
preparations as specified 
in Note 3 to this Chapter 
based on colour lakes1 Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from tanning 
extracts of vegetable origin 
Manufacture from materials 
of any heading, except 
headings Nos 3203, 3204 
and 3205. However, 
materials from heading No 
3205 may be used provided 
their value does not exceed 
20% of the ex-works price 
of the product ^___ Manufacture in which the 
value* of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
1 Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any 
material or used as ingredients in the manufacturing of colouring preparations, provided they are not 
classified in another heading in Chapter 32. 
1 1 k 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 33 
3301 Essential oils and 
resinoids; perfumery, 
cosmetic or toilet 
preparations; except for: 
Essential oils (terpeneless 
or not), including 
concretes and absolutes; 
resinoids; extracted 
oleoresins; concentrates 
of essential oils in fats, in 
fixed oils, in waxes or the 
like, obtained by 
enfleurage or maceration; 
terpenic by-products of 
the deterpenation of 
essential oils; aqueous 
distillates and aqueous 
solutions of essential oils Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
materials of a different 
"group"1 in this heading. 
However, materials of the 
same group may be used, 
provided their value does 
not exceed 20% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 34 Soap, organic surface-
active agents, washing 
preparations, lubricating 
preparations, artificial 
waxes, prepared waxes, 
polishing or scouring 
preparations, candles and 
similar articles, 
modelling pastes, "dental 
waxes" and dental 
preparations with a basis 
of plaster; except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
1 A "group" is regarded as any part of the heading separated from the rest by a semi-colon. 
119 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
ex 3403 Lubricating preparations 
containing petroleum oils 
or oils obtained from 
bituminous minerals, 
provided they represent 
less than 70% by weight Operations of refining 
and/or one or more specific 
process(es)1 
or 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
3404 Artificial waxes and 
prepared waxes: 
- With a basis of 
paraffin, petroleum 
waxes, waxes obtained 
from bituminous 
minerals, slack wax or 
scale wax Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
- Other Manufacture from materials 
of any heading, except: 
- hydrogenated oils having 
the character of waxes of 
heading No 1516; 
- fatty acids not chemically 
defined or industrial fatty 
alcohols having the 
character of waxes of 
heading No 3823; 
- materials of heading No 
3404 Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
However, these materials 
may be used provided their 
value does not exceed 20% 
of the ex-works price of the 
product 
For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3 
120 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
ex Chapter 35 
3505 Albuminoidal substances; 
modified starches; glues; 
enzymes; except for: 
Dextrins and other 
modified starches (for 
example, pregelatinized 
or esterified starches); 
glues based on starches, 
or on dextrins or other 
modified starches: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Starch ethers and esters Manufacture from materials 
of any heading, including 
other materials of heading 
No 3505 Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
- Other Manufacture from materials 
of any heading, except those 
of heading No 1108 Manufacture in which the 
.value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex 3507 Prepared enzymes not 
elsewhere specified or 
included Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Chapter 36 Explosives; pyrotechnic 
products; matches; 
pyrophoric alloys; certain 
combustible preparations Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
21 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 37 
3701 
3702 Photographic or 
cinematographic goods; 
except for: 
Photographic plates and 
film in the flat, 
sensitized, unexposed, of 
any material other than 
paper, paperboard or 
textiles; instant print film 
in the flat, sensitized, 
unexposed, whether or 
not in packs: 
- Instant print film for 
colour photography, in 
packs 
Other 
Photographic film in 
rolls, sensitized, 
unexposed, of any 
material other than paper, 
paperboard or textiles; 
instant print film in rolls, 
sensitized, unexposed Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than heading Nos 
3701 or 3702. However, 
materials from heading No 
3702 may be used provided 
their value does not exceed 
30% of the ex-works price 
of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than heading No 3701 
or 3702. However, 
materials from heading Nos 
3701 and 3702 may be used 
provided their value taken 
together, does not exceed 
20% of the ex-works price 
of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than heading Nos 
3701 or 3702 Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
J_ & i-** 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3704 Photographic plates, film 
paper, paperboard and 
textiles, exposed but not 
developed Manufacture in which all 
the materials used are 
classified within a heading 
other than heading Nos 
3701 to 3704 Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 38 
ex 3801 
ex 3803 
ex 3805 
ex 3806 
ex 3807 Miscellaneous chemical 
products; except for: 
- Colloidal graphite in 
suspension in oil and 
semi-colloidal graphite; 
carbonaceous pastes for 
electrodes 
- Graphite in paste form, 
being a mixture of more 
than 30% by weight of 
graphite with mineral oils 
Refined tall oil 
Spirits of sulphate 
turpentine, purified 
Ester gums 
Wood pitch (wood tar 
pitch) Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials of 
heading No 3403 used does 
not exceed 20% of the ex-
works price of the product 
Refining of crude tall oil 
Purification by distillation 
or refining of raw spirits of 
sulphate turpentine 
Manufacture from resin 
acids 
Distillation of wood tar Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
23 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3808 
3809 Insecticides, rodenticides, 
fungicides, herbicides, 
anti-sprouting products 
and plant-growth 
regulators, disinfectants 
and similar products, put 
up in forms of packings 
for retail sale or as 
preparations or articles 
(for example, sulphur-
treated bands, wicks and 
candles, and fly-papers) 
Finishing agents, dye 
carriers to accelerate the 
dyeing or fixing of 
dyestuffs and other 
products and preparations 
(for example, dressings 
and mordants), of a kind 
used in the textile, paper, 
leather or like industries, 
not elsewhere specified or 
included Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
products 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
products 
3810 Pickling preparations for 
metal surfaces; fluxes and 
other auxiliary 
preparations for 
soldering, brazing or 
welding; soldering, 
brazing or welding 
powders and pastes 
consisting of metal and 
other materials; 
preparations of a kind 
used as cores or coatings 
for welding electrodes or 
rods Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
products 
3811 Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity 
improvers, anti-corrosive 
preparations and other 
prepared additives, for 
mineral oils (including 
gasoline) or for other 
liquids used for the same 
purposes as mineral oils: 
- Prepared additives for 
lubricating oil, containing 
petroleum oils or oils 
obtained from bituminous 
minerals Manufacture in which the 
value of all the materials of 
heading No 3811 used does 
not exceed 50% of the ex-
works price of the product 
24 
H S heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
Other Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3812 Prepared rubber 
accelerators; compound 
plasticizers for rubber or 
plastics, not elsewhere 
specified or included; 
anti-oxidizing 
preparations and other 
compound stabilizers for 
rubber or plastics Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3813 Preparations and charges 
for fire-extinguishers; 
charged fire-
extinguishing grenades Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3814 Organic composite 
solvents and thinners, not 
elsewhere specified or 
included; prepared paint 
or vanish removers Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
1818 Chemical elements doped Manufacture in which the 
for use in electronics, in 
the form of discs, wafers 
or similar forms; 
chemical compounds 
doped for use in 
electronics value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3819 Hydraulic brake fluids 
and other prepared 
liquids for hydraulic 
transmission, not 
containing or containing 
less than 70% by weight 
of petroleum oils or oils 
obtained from bituminous 
minerals Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3820 Anti-freezing 
preparations and prepared 
de-icing fluids Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
;> 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originr 
materials that confers originating status :ng 
(3) or (4) 
3822 Diagnostic or laboratory 
reagents on a backing and 
prepared diagnostic or 
laboratory reagents, 
whether or not on a 
backing, other than those 
of heading No. 3002 or 
3006 Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3823 Industrial 
monocarboxylic fatty 
acids; acid oils from 
refining; industrial fatty 
alcohols. 
- Industrial 
monocarboxylic fatty 
acids,, acid oils from 
refining 
Industrial fatty alcohols Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of any heading including 
other materials of heading 
No. 3823 
3824 Prepared binders for 
foundry moulds or cores; 
chemical products and 
preparations of the 
chemical or allied 
industries (including 
those consisting of 
mixtures of natural 
products), not elsewhere 
specified or included; 
residual products of the 
chemical or allied 
industries, not elsewhere 
specified or included: 
- The following of this 
heading: 
Prepared binders for 
foundry moulds or cores 
based on natural resinous 
products 
Naphthenic acids, their 
water insoluble salts and 
their esters 
Sorbitol other than that of 
heading No 2905 Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
126 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Petroleum sulphonates, 
excluding petroleum 
sulphonates of alkali 
metals, of ammonium or 
of ethanolamines; 
thiophenated sulphonic 
acids of oils obtained 
from bituminous 
minerals, and their salts 
Ion exchangers 
Getters for vacuum tubes 
Alkaline iron oxide for 
the purification of gas 
Ammoniacal gas liquors 
and spent oxide produced 
in coal gas purification 
Sulphonaphthenic acids, 
their water insoluble salts 
and their esters 
Fusel oil and Dippel's oil 
Mixtures of salts having 
different anions 
Copying pastes with a 
basis of gelatin, whether 
or not on a paper or 
textile backing 
- Other Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
3901 to 3915 Plastics in primary forms, 
waste, parings and scrap, 
of plastic; except for 
heading Nos ex 3907 and 
3912 for which the rules 
are set out below: 
1.27 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3907 
3912 
3916 to 3921 - Addition 
homopolymerization 
products in which a 
single monomer 
contributes more than 
99% by weight to the 
total polymer content 
Other 
- Copolymer, made from 
polycarbonate and 
acrylonitrile-butadiene-
styrene copolymer (ABS) 
Polyester 
Cellulose and its 
chemical derivatives, not 
elsewhere specified or 
included, in primary 
forms 
Semi-manufactures and 
articles of plastics; except 
for headings Nos ex 
3916, ex 3917, ex 3920 
and ex 3921, for which 
the rules are set out 
below: Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
- the value of any materials 
of Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which the 
value of the materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product1 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product and/or 
manufacture from 
polycarbonate of 
tetrabromo-(bisphenol A) 
Manufacture in which the 
value of any materials 
classified in the same 
heading as the product does 
not exceed 20% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
1 In the case of the products composed of materials classified within both heading Nos. 3901 to 
3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only 
applies to that group of materials which predominates by weight in the product. 
128 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Flat products, further 
worked than only surface-
worked or cut into forms 
other than rectangular 
(including square); other 
products, further worked 
than only surface-worked 
- Other: Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 50% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
ex 3916 and 
ex 3917 
ex 3920 — Addition 
homopolymerization 
products in which a 
single monomer 
contributes more than 
99% by weight to the 
total polymer content 
- Other 
Profile shapes and tubes 
Ionomer sheet or film Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
- the value of any materials 
of Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
- the value of any materials 
classified within the same 
heading as the product does 
not exceed 20% of the ex-
works price of the product 
Manufacture from a 
thermoplastic partial salt 
which is a copolymer of 
ethylene and metacrylic acid 
partly neutralized with 
metal ions, mainly zinc and 
sodium Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
- Sheets of regenerated 
cellulose, polyamides or 
polyethylene Manufacture in which the 
value of any materials 
classified in the same 
heading as the product does 
not exceed 20% of the ex-
works price of the product 
1 In the case of the products composed of materials classified within both heading Nos. 3901 to 
3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only 
applies to that group of materials which predominates by weight in the product. 
129 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3921 Foils of plastic, 
metallized 
3922 to 3926 Articles of plastics Manufacture from highly 
transparent polyester foils 
with a thickness of less than 
23 micron1 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
ex Chapter 40 Rubber and articles 
thereof; except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex 4001 Laminated slabs or crepe 
rubber for shoes Lamination of sheets of 
natural rubber 
4005 
4012 Compound rubber, 
unvulcanized, in primary 
forms or in plates, sheets 
or strip 
Retreaded or used 
pneumatic tyres of 
rubber; solid or cushion 
tyres, interchangeable 
tyre treads and tyre flaps, 
of rubber: 
- Retreaded pneumatic, 
solid or cushion tyres, of 
rubber 
- Other Manufacture in which the 
value of all the materials 
used, except natural rubber, 
does not exceed 50% of the 
ex-works price of the 
product 
Retreading of used tyres 
Manufacture from materials 
of any heading, except those 
of heading Nos 4011 or 
4012 
ex 4017 Articles of hard rubber Manufacture from hard 
rubber 
ex Chapter 41 Raw hides and skins 
(other than furskins) and 
leather; except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
1 The following foils shall be considered as highly transparent: foils, the optical dimming of which 
measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 
percent. 
1 <\(\ 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
ex 4102 Raw skins of sheep or 
lambs, without wool on Removal of wool from sheep 
or lamb skins, with wool on 
4104 to 4107 Leather, without hair or 
wool, other than leather 
of heading Nos 4108 or 
4109 Retanning of pre-tanned 
leather 
or 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
4109 Patent leather and patent 
laminated leather; 
metallized leather Manufacture from leather of 
heading Nos 4104 to 4107 
provided its value does not 
exceed 50% of the ex-works 
price of the product 
Chapter 42 Articles of leather; 
saddlery and harness; 
travel goods, handbags 
and similar containers; 
articles of animal gut 
(other than silk worm 
gut) Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 43 Furskins and artificial 
fur; manufactures thereof; 
except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex 4302 Tanned or dressed 
furskins, assembled: 
- Plates, crosses and 
similar forms Bleaching or dyeing, in 
addition to cutting and 
assembly of non-assembled 
tanned or dressed furskins 
- Other Manufacture from non-
assembled, tanned or 
dressed furskins 
4303 Articles of apparel, 
clothing accessories and 
other articles of furskin Manufacture from non-
assembled tanned or dressed 
furskins of heading No 4302 
ex Chapter 44 Wood and articles of 
wood; wood charcoal; 
except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
31 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 4403 
ex 4407 
ex 4408 
ex 4409 
ex 4410 to 
ex 4413 Wood roughly squared Manufacture from wood in 
the rough, whether or not 
stripped of its bark or 
merely roughed down 
Planing, sanding or finger-
jointing 
Splicing, planing, sanding 
or finger-jointing Wood sawn or chipped 
lengthwise, sliced or 
peeled, of a thickness 
exceeding 6 mm, planed, 
sanded or finger-jointed 
Veneer sheets and sheets 
for plywood, of a 
thickness not exceeding 6 
mm, spliced, and other 
wood sawn lengthwise, 
sliced or peeled of a 
thickness not exceeding 6 
mm, planed, sanded or 
finger-jointed 
Wood continuously 
shaped along any of its 
edges or faces, whether or 
not planed, sanded or 
finger-jointed: 
- Sanded or fingerjointed Sanding or fingerjointing 
- Beadings and Beading or moulding 
mouldings 
Beadings and mouldings, 
including moulded 
skirting and other 
moulded boards Beading or moulding 
ex 4415 Packing cases, boxes, 
crates, drums and similar 
packings, of wood 
ex 4416 Casks, barrels, vats, tubs 
and other coopers' 
products and parts 
thereof, of wood 
ex 4418 - Builders'joinery and 
carpentry of wood 
- Beadings and 
mouldings Manufacture from boards 
not cut to size 
Manufacture from riven 
staves, not further worked 
than sawn on the two 
principal surfaces 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, cellular 
wood panels, shingles and 
shakes may be used 
Beading or moulding 
13 2 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 4421 Match splints; wooden 
pegs or pins for footwear Manufacture from wood of 
any heading except drawn 
wood of heading No 4409 
ex Chapter 45 
4503 Cork and articles of cork; 
except for: 
Articles of natural cork Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from cork of 
heading No 4501 
Chapter 46 Manufactures of straw, of 
esparto or of other 
plaiting materials; 
basketware and 
wickerwork Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Chapter 47 Pulp of wood or of other 
fibrous cellulosic 
material; recovered 
(waste and scrap) paper 
or paperboard Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 48 
ex 4811 Paper and paperboard; 
articles of paper pulp, of 
paper or of paperboard; 
except for: 
Paper and paperboard, 
ruled, lined or squared 
only Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from paper-
making materials of Chapter 
47 
4816 
4817 Carbon paper, self-copy 
paper and other copying 
or transfer papers (other 
than those of heading No 
4809), duplicator stencils 
and offset plates, of 
paper, whether or not put 
up in boxes 
Envelopes, letter cards, 
plain postcards and 
correspondence cards, of 
paper or paperboard; 
boxes, pouches, wallets 
and writing 
compendiums, of paper or 
paperboard, containing 
an assortment of paper 
stationery Manufacture from paper-
making materials of Chapter 
47 
Manufacturing in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
33 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 4818 
ex 4819 
ex 4820 Toilet paper 
Cartons, boxes, cases, 
bags and other packing 
containers, of paper, 
paperboard, cellulose 
wadding or webs of 
cellulose fibres 
Letter pads 
ex 4823 Other paper, paperboard, 
cellulose wadding and 
webs of cellulose fibres, 
cut to size or shape Manufacture from paper-
making materials of Chapter 
47 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture from paper-
making materials of Chapter 
47 
ex Chapter 49 
4909 
4910 Printed books, 
newspapers, pictures and 
other products of the 
printing industry; 
manuscripts, typescripts 
and plans; except for: 
Printed or illustrated 
postcards; printed cards 
bearing personal 
greetings, messages or 
announcements, whether 
or not illustrated, with or 
without envelopes c*r 
trimmings 
Calendars of any kind, 
printed, including 
calendar blocks: 
- Calendars of the 
"perpetual" type or with 
replaceable blocks 
mounted on bases other 
than paper or paperboard Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
not classified within 
heading Nos 4909 or 4911 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
34 
HS heading Description of product 
No. Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
Other Manufacture from materials 
not classified in heading 
Nos 4909 or 4911 
ex Chapter 50 Silk; except for: 
ex 5003 
5004 to ex 
5006 Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and 
garnetted stock), carded 
or combed 
Silk yarn and yarn spun 
from silk waste 
5007 Woven fabrics of silk or 
of silk waste: 
- Incorporating rubber 
thread 
- Other Manufacture in which all 
the materials used are 
classified within a. heading 
other than that of the 
product 
Carding or combing of silk 
waste 
Manufacture from1 : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- other natural fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn1 
Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 13! K 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
ex Chapter 51 
5106 to 5110 
5111 to 5113 Wool, fine or coarse 
animal hair; horsehair 
yarn and woven fabric; 
except for: 
Yarn of wool, of fine or 
coarse animal hair or of 
horsehair 
Woven fabrics of wool, of 
fine or coarse animal hair 
or of horsehair: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from1 : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Incorporating rubber Manufacture from single 
thread 
- Other yam1 
Manufacture from1 : 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 136 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
ex Chapter 52 Cotton; except for: 
5204 to 5207 Yarn and thread of cotton Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from1 : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
5208 to 5212 Woven fabrics of cotton: 
- Incorporating rubber 
thread 
- Other Manufacture from single 
yarn1 
Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
1 37 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
ex Chapter 53 
5306 to 5308 
5309 to 5311 Other vegetable textile 
fibres; paper yarn and 
woven fabrics of paper 
yarn; except for: 
Yarn of other vegetable 
textile fibres; paper yarn 
Woven fabrics of other 
vegetable textile fibres; 
woven fabrics of paper 
varn: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from1 : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
- Incorporating rubber 
thread Manufacture from single 
varn1 
- Other Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
38 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
5401 to 5406 Yarn, monofilament and 
thread of man-made 
filaments Manufacture from1: 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
5407 and Woven fabrics of man-
5408 made filament yarn: 
- Incorporating rubber 
thread 
- Other Manufacture from single 
yarn1 
Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
139 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
5501 to 5507 Man-made staple fibres 
5508 to 5511 Yarn and sewing thread 
of man-made staple fibres Manufacture from chemical 
materials or textile pulp 
Manufacture from1: 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
5512 to 5516 Woven fabrics of man-
made staple fibres: 
- Incorporating rubber 
thread 
- Other Manufacture from single 
yarn1 
Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 140 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatising, impregnating, 
mending and burling) where 
the value cf the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
ex Chapter 56 Wadding, felt and non-
wovens; special yarns; 
twine, cordage, ropes and 
cables and articles 
thereof; except for: Manufacture from1 : 
- coir yarn, 
- natural fibres, 
- chemical materials or 
textile pulp, or 
- paper making materials 
5602 Felt, whether or not 
impregnated, coated, 
covered or laminated: 
Needleloom felt Manufacture from l : 
- natural fibres, 
- chemical materials or 
textile pulp 
However: 
- polypropylene filament of 
heading No 5402, 
- polypropylene fibres of 
heading No 5503 or 5506 or 
- polypropylene filament 
tow of heading No 5501, of 
which the denomination in 
all cases of a single filament 
or fibre is less than 9 decitex 
may be used provided their 
value does not exceed 40% 
of the ex-works price of the 
product 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
141 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5604 
5605 
5606 Other 
Rubber thread and cord, 
textile covered; textile 
yarn, and strip and the 
like of heading No 5404 
or 5405, impregnated, 
coated, covered or 
sheathed with rubber or 
plastics: 
- Rubber thread and 
cord, textile covered 
- Other 
Metallized yarn, whether 
or not gimped, being 
textile yarn, or strip or 
the like of heading No 
5404 or 5405, combined 
with metal in the form of 
thread, strip or powder or 
covered with metal 
Gimped yarn, and strip 
and the like of heading 
No 5404 or 5405 , 
gimped (other than those 
of heading No 5605 and 
gimped horsehair yarn); 
chenille yarn (including 
flock chenille yarn; loop 
wale-yarn Manufacture froml : 
- natural fibres, 
- man-made staple fibres 
made from casein, or 
- chemical materials or 
textile pulp 
Manufacture from rubber 
thread or cord, not textile 
covered 
Manufacture from1: 
- natural fibres not carded 
or combed or otherwise 
processed for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from1: 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Chapter 57 Carpets and other textile 
floor coverings: 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
142 
HS heading Description of product 
No. Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
Of needleloom felt Manufacture from1: 
- natural fibres, or 
- chemical materials or 
textile pulp 
However: 
- Of other felt 
- Other - polypropylene filament of 
heading No 5402, 
- polypropylene fibres of 
heading No 5503 or 5506 or 
- polypropylene filament 
tow of heading No 5501, of 
which the denomination in 
all cases of a single filament 
or fibre is less than 9 decitex 
may be used provided their 
value does not exceed 40% 
of the ex-works price of the 
product 
Manufacture from1: 
- natural fibres not carded 
or combed or otherwise 
processed for spinning, or 
- chemical materials or 
textile pulp 
Manufacture from1 : 
- coir yarn, 
- synthetic or artificial 
filament yarn, 
- natural fibres, or 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning 
ex Chapter 58 Special woven fabrics; 
tufted textile fabrics; lace; 
tapestries; trimmings; 
embroidery; except for: 
- Combined with rubber 
thread 
- Other Manufacture from single 
yarn1 
Manufacture from1: 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
143 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
or 
5805 
5810 Hand-woven tapestries of 
the types gobelins, 
flanders, aubusson, 
beauvais and the like, and 
needle-worked tapestries 
(for example, petit point, 
cross stitch), whether or 
not made up 
Embroidery in the piece, 
in strips or in motifs Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
5901 Textile fabrics coated 
with gum or amylaceous 
substances of a kind used 
for the outer covers of 
books or the like; tracing 
cloth; prepared painting 
canvas; buckram and 
similar stiffened textile 
fabrics of a kind used for 
hat foundations Manufacture from varn 
5902 Tyre cord fabric of high 
tenacity yarn of nylon or 
other polyamides, 
polyesters or viscose 
rayon: 
- Containing not more 
than 90% by weight of 
textile materials Manufacture from yarn 
144 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5903 
5904 Other 
Textile fabrics 
impregnated, coated, 
covered or laminated with 
plastics, other than those 
ofheadingNo5902 
5905 Linoleum, whether or 
note cut to shape; floor 
coverings consisting of a 
coating or covering 
applied on a textile 
backing, whether or not 
cut to shape 
Textile wall coverings: Manufacture from chemical 
materials or textile pulp 
Manufacture from yarn 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerising, heat setting, 
rasing, calendering, shrink 
resistance processing, 
permanent finishing, 
decatising, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture from yarn1 
- Impregnated, coated, Manufacture from yarn 
covered or laminated with 
rubber, plastics or other 
materials 
- Other Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
or 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
145 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
5906 Rubberized textile 
fabrics, other than those 
ofheadingNo5902: 
- Knitted or crocheted 
fabrics 
- Other fabrics made of 
synthetic filament yarn, 
containing more than 
90% by weight of textile 
materials Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from chemical 
materials 
- Other Manufacture from yarn 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 A 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5907 
5908 Textile fabrics otherwise 
impregnated, coated or 
covered; painted canvas 
being theatrical scenery, 
studio backcloths or the 
like 
Textile wicks, woven, 
plaited or knitted, for 
lamps, stoves, lighters, 
candles or the like; 
incandescent gas mantles 
and tubular knitted gas 
mantle fabric therefore, 
whether or not 
impregnated: 
- Incandescent gas 
mantles, impregnated 
- Other Manufacture from yarn 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerising, heat setting, 
rasing, calendering, shrink 
resistance processing, 
permanent finishing, 
decatising, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5%o of the ex-works price 
of the product 
Manufacture from tubular 
knitted gas mantle fabric 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
147 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5909 to 5911 Textile articles of a kind 
suitable for industrial use: 
- Polishing discs or rings 
other than of felt of 
heading No 5911 
- Woven fabrics, of a 
kind commonly used in 
papermaking or other 
technical uses, felted or 
not, whether or not 
impregnated or coated, 
tubular or endless with 
single or multiple warp 
and/or weft, or flat woven 
with multiple warp and/or 
weft of heading No 5911 Manufacture from yarn or 
waste fabrics or rags of 
heading No 6310 
Manufacture from1: 
- coir yarn, 
- the following materials: 
- yarn of 
polytetrafluoroethylene2, 
- yarn, multiple, of 
polyamide, coated 
impregnated or covered 
with a phenolic resin, 
- yarn of synthetic textile 
fibres of aromatic 
polyamides, obtained by 
polycondensation of m-
phenylenediamine and 
isophthalic acid, 
- monofil of 
polytetrafluoroethylene2 
- yarn of synthetic textile 
fibres of poly-/?-phenylene 
terephthalamide, 
- glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn2 
- copolyester 
monofilaments of a 
polyester and a resin of 
terephthalic acid and 1.4 
cyclohexanedincthanol 
and isophthalic acid, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
note 5 
2 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
148 
HS heading Description of product 
No. 
(1) Working or processing carried out on non-originating 
materials that confers originating status 
(2) (3) or (4) 
Other Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Chapter 60 Knitted or crocheted 
fabrics Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Chapter 61 Articles of apparel and 
clothing accessories, 
knitted or crocheted: 
- Obtained by sewing 
together or otherwise 
assembling, two or more 
pieces of knitted or 
crocheted fabric which 
have been either cut to 
form or obtained directly 
to form 
- Other Manufacture from yarn1'2 
Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
ex Chapter 62 Articles of apparel and 
clothing accessories, not 
knitted or crocheted; 
except for: Manufacture from yarn 1,2 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
2 See Introductory Note 6 
1.49 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 6202, 
ex 6204, 
ex 6206, 
ex 6209 and 
ex 6211 Women's, girls' and 
babies' clothing and 
clothing accessories for 
babies, embroidered 
ex 6210 and 
ex 6216 Fire-resistant equipment 
of fabric covered with foil 
of aluminized polyester Manufacture from yarn1 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product1 
Manufacture from yarn1 
or 
Manufacture from uncoated 
fabric provided the value of 
the uncoated fabric used 
does not exceed 40% of the 
ex-works price of the 
product1 
6213 and Handkerchiefs, shawls, 
6214 scarves, mufflers, 
mantillas, veils and the 
like: 
Embroidered Manufacture from 
unbleached single yarn1'2 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product1 
1 See Introductory Note 6. 
2 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 15 0 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Other 
6217 Other made up clothing 
accessories; parts of 
garments or of clothing 
accessories, other than 
those of heading No 
6212: 
- Embroidered 
- Fire resistant 
equipment of fabric 
covered with foil of 
aluminized polyester Manufacture from 
unbleached single yarn1,2 
or 
Making up followed by 
printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
goods of heading Nos 6213 
and 6214 used does not 
exceed 47.5% of the ex-
works price of the product 
Manufacture from yarn1 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product1 
Manufacture from yarn1 
or 
Manufacture from uncoated 
fabric provided the value of 
the uncoated fabric used 
does not exceed 40% of the 
ex-works price of the 
product1 
1 See Introductory Note 6. 
2 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
1.51 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Interlinings for collars 
and cuffs, cut out 
Other Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture from yarn 
ex Chapter 63 
6301 to 6304 Other made-up textile 
articles; sets; worn 
clothing and worn textile 
articles; rags; except for: 
Blankets, travelling rugs, 
bed linen etc.; curtains 
etc.; other furnishing 
articles: 
- Of felt, of non-wovens 
Other-
Embroidered Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Other Manufacture from2: 
- natural fibres, or 
- chemical materials or 
textile pulp 
Manufacture from 
unbleached single yam1'3 
or 
Manufacture from 
unembroidered fabric (other 
than knitted or crocheted) 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product 
Manufacture from 
unbleached single yarn13 
1 See Introductory Note 6. 
2 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
3 For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of 
knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. 
1 6} 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
6305 
6306 
6307 
6308 Sacks and bags, of a kind 
used for the packing of 
goods 
Tarpaulins, awnings and 
sunblinds; tents; sails for 
boats, sailboards or 
landcrafit; camping goods: 
- Ofnon-wovens 
- Other 
Other made-up articles, 
including dress patterns 
Sets consisting of woven 
fabric and yarn, whether 
or not with accessories, 
for making up into rugs, 
tapestries, embroidered 
table cloths or serviettes 
or similar textile articles, 
put up in packings for 
retail sale Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from1'2 : 
- natural fibres, or 
- chemical materials or 
textile pulp 
Manufacture from 
unbleached single yarn1'2 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Each item in the set must 
satisfy the rule which would 
apply to it if it were not 
included in the set. 
However, non-originating 
articles may be incorporated 
provided their total value 
does not exceed 15% of the 
ex-works price of the set 
ex Chapter 64 Footwear; gaiters and the 
like; except for: Manufacture from materials 
of any heading except for 
assemblies of uppers affixed 
to inner soles or to other 
sole components of heading 
No 6406 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
2 Sec Introductory Note 6. 15 3 
Working or processing carried out on non-originating 
materials that confers originati ng status HS heading 
No. 
(!) Description of product 
(2) (3) or (4) 
6406 Parts of footwear 
(including uppers 
whether or not attached to 
soles other than outer 
soles); removable in­
soles, heel cushions and 
similar articles; gaiters, 
leggings and similar 
articles, and parts thereof Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 65 Headgear and parts 
thereof, except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
6503 Felt hats and other felt 
headgear, made from the 
hat bodies, hoods or 
plateaux of heading No 
6501, whether or not 
lined or trimmed Manufacture from yarn or 
textile fibres1 
6505 Hats and other headgear, 
knitted or crocheted, or 
made up from lace, felt or 
other textile fabric, in the 
piece (but not in strips), 
whether or not lined or 
trimmed; hair-nets of any 
material, whether or not 
lined or trimmed Manufacture from yarn or 
textile fibres1 
ex Chapter 66 
6601 Umbrellas, sun 
umbrellas, walking-
sticks, seat-sticks, whips, 
riding-crops and parts 
thereof; except for: 
Umbrellas and sun 
umbrellas (including 
walking-stick umbrellas, 
garden umbrellas and 
similar umbrellas) Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Chapter 67 Prepared feathers and 
down and articles made 
of feathers or of down; 
artificial flowers; articles 
of human hair Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
See Introductory Note 6. 
154 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
ex Chapter 68 Articles of stone, plaster, 
cement, asbestos, mica or 
similar materials; except 
for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex 6803 Articles of slate or of 
agglomerated slate Manufacture from worked 
slate 
ex 6812 Articles of asbestos; 
articles of mixtures with a 
basis of asbestos or of 
mixtures with a basis of 
asbestos and magnesium 
carbonate Manufacture from materials 
of any heading 
ex 6814 Articles of mica, 
including agglomerated 
or reconstituted mica, on 
a support of paper, 
paperboard or other 
materials Manufacture from worked 
mica (including 
agglomerated or 
reconstituted mica) 
Chapter 69 Ceramic products Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 70 Glass and glassware; 
except for : Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex 7003 
ex 7004 and 
ex 7005 Glass with a non-
reflecting layer Manufacture from materials 
of heading No. 7001 
7006 Glass of heading No 
7003, 7004 or 7005, bent, 
edgeworked, engraved, 
drilled, enamelled or 
otherwise worked, but not 
framed or fitted with 
other materials Manufacture from materials 
ofheadingNo7001 
7007 
7008 Safety glass, consisting of 
toughened (tempered) or 
laminated glass 
Multiple-walled 
insulating units of glass Manufacture from materials 
of heading No 7001 
Manufacture from materials 
ofheadingNo7001 
£>a 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
7009 Glass mirrors, whether or 
not framed, including 
rear-view mirrors Manufacture from materials 
ofheadingNo7001 
7010 
7013 
ex 7019 Carboys, bottles, flasks, 
jars, pots, phials, 
ampoules and other 
containers, of glass, of a 
kind used for the 
conveyance or packing of 
goods; preserving jars of 
glass; stoppers, lids and 
other closures, of glass 
Glassware of a kind used 
for table, kitchen, toilet, 
office, indoor decoration 
or similar purposes (other 
than that of heading No 
7010 or 7018) 
Articles (other than yarn) 
of glass fibres Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
or 
Cutting of glassware, 
provided the value of the 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
or 
Cutting of glassware, 
provided the value of the 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
or 
Hand-decoration (with the 
exception of silk-screen 
printing) of hand-blown 
glassware, provided the 
value of the hand-blown 
glassware does not exceed 
50% of the ex-works price 
of the product 
Manufacture from: 
- uncoloured slivers, 
rovings, yarn or chopped 
strands, or 
- glass wool 
ex Chapter 71 Natural or cultured 
pearls, precious or semi­
precious stones, precious 
metals, metals clad with 
precious metal, and 
articles thereof; imitation 
jeweller>'; coin; except 
for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
156 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 7101 
ex 7102, 
ex 7103 and 
ex 7104 
7106,7108 
and 7110 Natural or cultured 
pearls, graded and 
temporarily strung for 
convenience of transport 
Worked precious or semi­
precious stones (natural, 
synthetic or 
reconstructed) 
Precious metals: 
Unwrought Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture from unworked 
precious or semi-precious 
stones 
Manufacture from materials 
not classified within 
heading No 7106, 7108 or 
7110 
or 
Electrolytic, thermal or 
chemical separation of 
precious metals of heading 
No 7106, 7108 or 7110 
or 
Alloying of precious metals 
of heading No 7106, 7108 or 
7110 with each other or 
with base metals 
ex 7107, 
ex 7109 and 
ex 7111 
7116 
7117 - Semi-manufactured or 
in powder form 
Metals clad with precious 
metals, semi­
manufactured 
Articles of natural or 
cultured pearls, precious 
or semi-precious stones 
(natural, synthetic or 
reconstructed) 
Imitation jewellers' Manufacture from 
unwrought precious metals 
Manufacture from metals 
clad with precious metals, 
unwrought 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
or 
Manufacture from base 
metal parts, not plated or 
covered with precious 
metals, provided the value 
of all the materials used 
does not exceed 50% of the 
ex-works price of the 
product 
-4 ^ I*; 
HS heading 
No. Description of product Working or processing carried out on non-originating | 
materials that confers originating status 
(1) (2) (3) or (4) 
ex Chapter 72 Iron and steel; except for: 
7207 Semi-finished products of 
iron or non-alloy steel Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of heading No 7201, 7202, 
7203, 7204 or 7205 
7208 to 7216 Flat rolled products, bars 
and rods, angles, shapes 
and sections of iron or 
non-alloy steel Manufacture from ingots or 
other primary forms of 
heading No 7206 
7217 Wire of iron or non-alloy 
steel Manufacture from semi­
finished materials of 
heading No 7207 
ex 7218, 7219 
to 7222 Semi-finished products, 
flat rolled products, bars 
and rods, angles, shapes 
and sections of stainless 
steel Manufacture from ingots or 
other primary forms of 
heading No 7218 
7223 
ex 7224, 7225 
to 7228 
7229 Wire of stainless steel 
Semi-finished products, 
flat rolled products, hot-
rolled bars and rods, in 
irregularly wound coils; 
angles, shapes and 
sections, of other alloy 
steel; hollow drill bars 
and rods, of alloy or non-
alloy steel 
Wire of other alloy steel Manufacture from semi­
finished materials of 
heading No 7218 
Manufacture from ingots or 
other primary forms of 
heading No 7206, 7218 or 
7224 
Manufacture from semi­
finished materials of 
heading No 7224 
ex Chapter 73 Articles of iron or steel; 
except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex 7301 Sheet piling Manufacture from materials 
of heading No 7206 
158 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
7302 Railway or tramway track 
construction materials of 
iron or steel, the 
following: rails, 
checkrails and rackrails, 
switch blades, crossing 
frogs, point rods and 
other crossing pieces, 
sleepers (cross-ties), 
fishplates, chairs, chair 
wedges, sole pates (base 
plates), rail clips, 
bedplates, ties and other 
material specialized for 
jointing or fixing rails 
7304, 7305 Tubes, pipes and hollow 
and 7306 profiles, of iron (other 
than cast iron) or steel 
ex 7307 Tube or pipe fittings of 
stainless steel (ISO No 
X5CrNiMo 1712), 
consisting of several parts Manufacture from materials 
of heading No 7206 
7308 
ex 7315 Structures (excluding 
prefabricated buildings of 
heading No 9406) and 
parts of structures (for 
example, bridges and 
bridge-sections, lock-
gates, towers, lattice 
masts, roofs, roofing 
frameworks, doors and 
windows and their frames 
and thresholds for doors, 
shutters, balustrades, 
pillars and columns), of 
iron or steel; plates, rods, 
angles, shapes, sections, 
tubes and the like, 
prepared for use in 
structures, of iron or steel 
Skid chains Manufacture from materials 
of heading No 7206, 7207, 
7218 or 7224 
Turning, drilling, reaming, 
threading, deburring and 
sandblasting of forged 
blanks the value of which 
does not exceed 35% of the 
ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, welded 
angles, shapes and sections 
of heading No 7301 may not 
be used 
Manufacture in which the 
value of all the materials of 
heading No 7315 used does 
not exceed 50% of the ex-
works price of the product 
159 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
ex Chapter 74 Copper and articles 
thereof; except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
7401 Copper mattes; cement 
copper (precipitated 
copper) Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
7402 Unrefined copper; copper 
anodes for electrolytic 
refining Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
7403 Refined copper and 
copper alloys, unwrought: 
Refined copper Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
- Copper alloys and 
refined copper containing 
other elements Manufacture from refined 
copper, unwrought, or waste 
and scrap of copper 
7404 Copper waste and scrap Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
7405 Master alloys of copper Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 75 Nickel and articles 
thereof; except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
160 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or iH 
7501 to 7503 Nickel mattes, nickel 
oxide sinters and other 
intermediate products of 
nickel metallurgy; 
unwrought nickel; nickel 
waste and scrap Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 76 
7601 Aluminium and articles 
thereof; except for: 
Unwrought aluminium Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture by thermal or 
electrolytic treatment from 
unalloyed aluminium or 
waste and scrap of 
aluminium 
7602 
ex 7616 Aluminium waste or 
scrap 
Aluminium articles other 
than gauze, cloth, grill, 
netting, fencing, 
reinforcing fabric and 
similar materials 
(including endless bands) 
of aluminium wire, and 
expanded metal of 
aluminium Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product. However, gauze, 
cloth, grill, netting, fencing, 
reinforcing fabric and 
similar materials (including 
endless bands) of aluminium 
wire, or expanded metal of 
aluminium may be used; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Chapter 77 Reserved for possible 
future use in HS 
161 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 78 Lead and articles thereof; 
except for: 
7801 Unwrought lead: 
Refined lead Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture from "bullion" 
or "work" lead 
Other 
7802 Lead waste and scrap Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, waste 
and scrap of heading No 
7802 may not be used 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 79 Zinc and articles thereof; 
except for: 
7901 Unwrought zinc 
7902 Zinc waste and scrap Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, waste 
and scrap of heading No 
7902 may not be used 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
62 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 80 Tin and articles thereof; 
except for: 
8001 
8002 and 
8007 Unwrought tin 
Tin waste and scrap; 
other articles of tin Manufacture in which: 
- all the .naterials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, waste 
and scrap of heading No 
8002 may not be used 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Chapter 81 Other base metals; 
cermets; articles thereof: 
- Other base metals, 
wrought; articles thereof 
- Other Manufacture in which the 
value of all the materials 
classified within the same 
heading as the product used 
does not exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex Chapter 82 Tools, implements, 
cutlery, spoons and forks, 
of base metal; parts 
thereof of base metal; 
except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
163 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
8206 Tools of two or more of 
the heading Nos 8202 to 
8205, put up in sets for 
retail sale Manufacture in which all 
the materials used are 
classified within a heading 
other than heading Nos 
8202 to 8205. However, 
tools of heading Nos 8202 to 
8205 may be incorporated 
into the set provided their 
value does not exceed 15% 
of the ex-works price of the 
set 
8207 
8208 Interchangeable tools for 
hand tools, whether or 
not power-operated, or for 
machine-tools (for 
example, for pressing, 
stamping, punching, 
tapping, threading, 
drilling, boring, 
broaching, milling, 
turning, or screwdriving), 
including dies for 
drawing or extruding 
metal, and rock drilling 
or earth boring tools 
Knives and cutting 
blades, for machines or 
for mechanical appliances Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exc?ed 40% of the ex-works 
price of the product 
ex 8211 Knives with cutting 
blades, serrated or not 
(including pruning 
knives), other than knives 
ofheadingNo8208 Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, knife 
blades and handles of base 
metal may be used 
8214 Other articles of cutlery 
(for example, hair 
clippers, butchers' or 
kitchen cleavers, 
choppers and mincing 
knives, paper knives); 
manicure or pedicure sets 
and instruments 
(including nail files) Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, handles 
of base metal may be used 
161 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8215 Spoons, forks, ladles, 
skimmers, cake-servers, 
fish-knives, butterknives, 
sugar tongs and similar 
kitchen or tableware Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, handles 
of base metal may be used 
ex Chapter 83 
ex 8302 
ex 8306 Miscellaneous articles of 
base metal; except for: 
Other mountings, fittings 
and similar articles 
suitable for buildings, and 
automatic door closers 
Statuettes and other 
ornaments, of base metal Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, the other 
materials of heading No 
8302 may be used provided 
their value does not exceed 
20% of the ex-works price 
of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, the other 
materials of heading No 
8306 may be used provided 
their value does not exceed 
30% of the ex-works price 
of the product 
ex Chapter 84 
ex 8401 Nuclear reactors, boilers, 
machinery and 
mechanical appliances; 
parts thereof; except for: 
Nuclear fuel elements Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product1 Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
This rule shall apply until 31 December 1998. 
16^ K 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8402 
8403 and ex 
8404 
8406 
8407 
8408 
8409 
8411 
8412 Steam or other vapour 
generating boilers (other 
than central heating hot 
water boilers capable also 
of producing low pressure 
steam); super heated 
water boilers 
Central heating boilers 
other than those of 
heading No 8402 and 
auxiliary plant for central 
heating boilers 
Steam turbines and other 
vapour turbines 
Spark-ignition 
reciprocating or rotary 
internal combustion 
piston engines 
Compression-ignition 
internal combustion 
piston engines (diesel or 
semi-diesel engines) 
Parts suitable for use 
solely or principally with 
the engines of heading 
No 8407 or 8408 
Turbo-jets, turbo 
propellers and other gas 
turbines 
Other engines and motors Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which all 
the materials used are 
classified within a heading 
other than heading No 8403 
or 8404 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
66 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 8413 
ex 8414 
8415 
8418 Rotary positive 
displacement pumps 
Industrial fans, blowers 
and the like 
Air conditioning 
machines, comprising a 
motor-driven fan and 
elements for changing the 
temperature and 
humidity, including those 
machines in which the 
humidity cr.nnot be 
separately regulated 
Refrigerators, freezers 
and other refrigerating or 
freezing equipment, 
electric or other; heat 
pumps other than air 
conditioning machines of 
heading No 8415 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- the value of all the non-
originating materials used 
does not exceed the value of 
the originating materials 
used Manufacture in which the 
value of all the materials 
used does not exceed 25%» of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
167 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 8419 
8420 Machines for wood, paper 
pulp and paperboard 
industries 
Calendering or other 
rolling machines, other 
than for metals or glass, 
and cylinders therefor Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
8423 Weighing machinery 
(excluding balances of a 
sensitivity of 5 eg or 
better), including weight 
operated counting or 
checking machines; 
weighing machine 
weights of all kinds Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8425 to 8428 Lifting, handling, loading 
or unloading machinery Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8431 are only used up to a 
value of 10% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
8429 Self-propelled bulldozers, 
angledozers, graders, 
levellers, scrapers, 
mechanical shovels, 
excavators, shovel 
loaders, tamping 
machines and road 
rollers: 
168 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Road rollers 
8430 
ex 8431 
8439 Other 
Other moving, grading, 
levelling, scraping, 
excavating, tamping, 
compacting, extracting or 
boring machinery, for 
earth, minerals or ores; 
pile-drivers and pile-
extractors; snow-ploughs 
and snow-blowers 
Parts suitable for use 
solely or principally with 
road rollers 
Machinery for making 
pulp of fibrous cellulosic 
material or for making or 
finishing paper or 
paperboard Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8431 are only used up to a 
value of 10% of the ex-
works price of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the value of the 
materials classified within 
heading No 8431 are only 
used up to a value of 10% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
169 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8441 
8444 to 8447 
ex 8448 
8452 Other machinery for 
making up paper pulp, 
paper or paperboard, 
including cutting 
machines of all kinds 
Machines of these 
headings for use in the 
textile industry 
Auxiliary machinery for 
use with machines of 
headings Nos 8444 and 
8445 
Sewing machines, other 
than book-sewing 
machines of heading No 
8440; furniture, bases and 
covers specially designed 
for sewing machines; 
sewing machine needles: 
- Sewing machines (lock 
stitch only) with heads of 
a weight not exceeding 16 
kg without motor or 17 
kg with motor 
Other Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used in assembling the head-
(without motor) does not 
exceed the value of the 
originating materials used; 
- the thread tension, crochet 
and zigzag mechanisms 
used are already originating 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
;.70 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8456 to 
8466 
8469 to 8472 
8480 
8482 
8484 Machine-tools and 
machines and their parts 
and accessories of 
headings Nos 8456 to 
8466 
Office machines (for 
example, typewriters, 
calculating machines, 
automatic data processing 
machines, duplicating 
machines, stapling 
machines) 
Moulding boxes for metal 
foundry; mould bases; 
moulding patterns; 
moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral 
materials, rubber or 
plastics 
Ball or roller bearings 
Gaskets and similar joints 
of metal sheeting 
combined with other 
material or of two or 
more layers of metal; sets 
or assortments of gaskets 
and similar joints, 
dissimilar in composition, 
put up in pouches, 
envelopes or similar 
packings; mechanical 
seals Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8485 Machinery parts, not 
containing electrical 
connectors, insulators, 
coils, contacts or other 
electrical features, not 
specified or included 
elsewhere in this Chapter Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
171 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 85 
8501 
8502 
ex 8504 
ex 8518 Electrical machinery and 
equipment and parts 
thereof; sound recorders 
and reproducers, 
television image and 
sound recorders and 
reproducers, and parts 
and accessories of such 
articles; except for: 
Electric motors and 
generators (excluding 
generating sets) 
Electric generating sets 
and rotary converters 
Power supply units for 
automatic data-processing 
machines 
Microphones and stands 
therefor; loudspeakers, 
whether or not mounted 
in their enclosures; audio­
frequency electric 
amplifiers; electric sound 
amplifier sets Manufacture in which 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8503 are only used up to a 
value of 10% of the ex-
works price of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works ' 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8501 or 8503, taken 
together, are only used up to 
a value of 10% of the ex-
works price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
172 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
8519 Turntables (record-
decks), record-players, 
cassette-players and 
other sound reproducing 
apparatus, not 
incorporating a sound 
recording device Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
8520 Magnetic tape recorders 
and other sound 
recording apparatus, 
whether or not 
incorporating a sound 
reproducing device Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
8521 Video recording or 
reproducing apparatus, 
whether or not 
incorporating a video 
tuner Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
8522 
8523 
8524 Parts and accessories 
suitable for use solely or 
principally with the 
apparatus of heading Nos 
8519 to 8521 
Prepared unrecorded 
media for sound 
recording or similar 
recording of other 
phenomena, other than 
products of Chapter 37 
Records, tapes and other 
recorded media for sound 
or other similarly 
recorded phenomena, 
including matrices and 
masters for the 
production of records, but 
excluding products of 
Chapter 37: Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
173 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-origimi-inj 
materials that confers originating status 
(3) or (4) 
8525 - Matrices and masters 
for the production of 
records 
Other 
Transmission apparatus 
for radio-telephony, 
radio-telegraphy, radio­
broadcasting or 
television, whether or not 
incorporating reception 
apparatus or sound 
recording or reproducing 
apparatus; television 
cameras; still image video 
cameras and other video 
camera recorders Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8523 are only used up to a 
value of 10% of the ex-
works price of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value*of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8526 
8527 Radar apparatus, radio 
navigational aid 
apparatus and radio 
remote control apparatus 
Reception apparatus for 
radio-telephony, radio-
telegraphy or radio 
broadcasting, whether or 
not combined, in the 
same housing, with sound 
recording or reproducing 
apparatus or a clock Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
74 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8528 Reception apparatus for 
television, whether or not 
incorporating radio 
broadcast receivers or 
sound or video recording 
or reproducing apparatus; 
video monitors and video 
projectors Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8529 Parts suitable for use 
solely or principally with 
the apparatus of heading 
Nos 8525 to 8528: 
- Suitable for use solely 
or principally with video 
recording or reproducing 
apparatus 
- Other Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8535 and Electrical apparatus for 
853.6 switching or protecting 
electrical circuits, or for 
making connections to or 
in electrical circuits Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8538 are only used up to a 
value of 10% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
175 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8537 Boards, panels, consoles, 
desks, cabinets and other 
bases, equipped with two 
or more apparatus of 
heading No 8535 or 
8536, for electric control 
or the distribution of 
electricity, including 
those incorporating 
instruments or apparatus 
of Chapter 90, and 
numerical control 
apparatus, other than 
switching apparatus of 
heading No 8517 Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8538 are only used up to a 
value of 10% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30%» of 
the ex-works price of the 
product 
ex 8541 Diodes, transistors and 
similar semi-conductor 
devices, except wafers not 
yet cut into chips Manufacture in which: 
- all the materials used arc 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of ihe ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8542 Electronic integrated 
circuits and 
microassemblies Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
8541 or 8542, taken 
together, are only used up to 
a value of 10% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
8544 Insulated (including 
enamelled or anodised) 
wire, cable (including 
coaxial cable) and other 
insulated electric 
conductors, whether or 
not fitted with 
connectors; optical fibre 
cables, made up of 
individually sheathed 
fibres, whether or not 
assembled with electric 
conductors or fitted with 
connectors Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
176 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8545 
8546 
8547 
8548 Carbon electrodes, carbon Manufacture in which the 
brushes, lamp carbons, 
battery carbons and other 
articles of graphite or 
other carbon, with or 
without metal, of a kind 
used for electrical 
purposes 
Electrical insulators of 
any material 
Insulating fittings for 
electrical machines, 
appliances or equipment, 
being fittings wholly of 
insulating materials apart 
from any minor 
components of metal (for 
example, threaded 
sockets) incorporated 
during moulding solely 
for purposes of assembly • 
other than insulators of 
heading No 8546; 
electrical conduit tubing 
and joints therefor, of 
base metal lined with 
insulating material 
Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent 
primary cells, spent 
primary batteries and 
spent electric 
accumulators; electrical 
parts of machinery or 
apparatus, not specified 
or included elsewhere in 
this Chapter value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 86 Railway or tramway 
locomotives, rolling stock 
and parts thereof; railway 
or tramway track fixtures 
and fittings and parts 
thereof; mechanical 
(including electro­
mechanical) traffic 
signaling equipment of 
all kinds; except for: Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
177 
HS heading 
No. 
(!) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8608 Railway or tramway track 
fixtures and fittings; 
mechanical (including 
electro-mechanical) 
signalling, safety or 
traffic control equipment 
for railways, tramways, 
roads, inland waterways, 
parking facilities, port 
installations or airfields; 
parts of the foregoing Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
ex Chapter 87 
8709 
8710 
8711 Vehicles other than 
railway or tramway 
rolling-stock, and parts 
and accessories thereof; 
except for: 
Works trucks, self-
propelled, not fitted with 
lifting or handling 
equipment, of the type 
used in factories, 
warehouses, dock areas or 
airports for short distance 
transport of goods; 
tractors of the type used 
on railway station 
platforms; parts of the 
foregoing vehicles 
Tanks and other 
armoured fighting 
vehicles, motorized, 
whether or not fitted with 
weapons, and parts of 
such vehicles 
Motorcycles (including 
mopeds) and cycles fitted 
with an auxiliary motor, 
with or without side-cars; 
side-cars: Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40%» of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value *of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
- With reciprocating 
internal combustion 
piston engine of a 
cylinder capacity: 
178 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or in 
Not exceeding 50 cc Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex- works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 20% of 
the ex-works price of the 
product 
~ Exceeding 50 cc Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Other Manufacture: 
- in which the value of all 
the materials used does not 
, exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
ex 8712 Bicycles without ball 
bearings 
8715 Baby carriages and parts 
thereof Manufacture from materials 
not classified in heading No 
8714 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
179 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8716 Trailers and semi-trailers; Manufacture in which: 
other vehicles, not 
mechanically propelled; 
parts thereof - all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
ex Chapter 88 
ex 8804 
8805 Aircraft, spacecraft, and 
parts thereof; except for: 
Rotochutes 
Aircraft launching gear; 
deck-arrestor or similar 
gear; ground flying 
trainers; parts of the 
foregoing articles Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of any heading including 
other materials of heading 
No 8804 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex*-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Chapter 89 Ships, boats and floating 
structures Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, hulls of 
heading No 8906 may not be 
used Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 90 Optical, photographic, 
cinematographic, 
measuring, checking, 
precision, medical or 
surgical instruments and 
apparatus; parts and 
accessories thereof; 
except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
ISO 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9001 
9002 Optical fibres and optical 
fibre bundles; optical 
fibre cables other than 
those of heading No 
8544; sheets and plates of 
polarizing material, 
lenses (including contact 
lenses), prisms, mirrors 
and other optical 
elements, of any material, 
unmounted, other than 
such elements of glass not 
optically worked 
Lenses, prisms, mirrors 
and other optical 
elements, of any 
materials, mounted, being 
parts of or fittings for 
instruments or apparatus, 
other than such elements 
of glass not optically 
worked Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
9004 
ex 9005 Spectacles, goggles and 
the like, corrective, 
protective or other 
Binoculars, monoculars, 
other optical telescopes, 
and mountings therefor, 
except for astronomical 
refracting telescopes and 
mountings therefor Manufacture in which the 
value of all the materials 
used does not exceed 40%» of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- the value of all the non-
originating materials used 
does not exceed the value of 
the originating materials 
used Manufacture in which the 
value of all the materials 
used does not exceed 30%» of 
the ex-works price of the 
product 
18 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 9006 Photographic (other than 
cinematographic) 
cameras; photographic 
flashlight apparatus and 
flashbulbs other than 
electrically ignited 
flashbulbs Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40%» of the ex-works 
price of the product; 
- the value of all the non-
originating materials used 
does not exceed the value of 
the originating materials 
used Manufacture in which the 
value of all the materials 
used does not exceed 30%» of 
the ex-works price of the 
product 
9007 Cinematographic cameras 
and projectors, whether 
or not incorporating 
sound recording or 
reproducing apparatus Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- the value of all the non-
originating materials used 
does not exceed the value of 
the originating materials 
used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
901 Compound optical 
microscopes, including 
those for 
photomicrography, 
cinephotomicrography or 
microprojection Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- the value of all the non-
originating materials used 
does not exceed the value of 
the originating materials 
used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
ex 9014 Other navigational 
instruments and 
appliances Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
O il 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9015 
9016 
9017 
9018 Surveying (including 
photogrammetrical 
surveying), hydrographie, 
océanographie, 
hydrological, 
meteorological or 
geophysical instruments 
and appliances, excluding 
compasses; rangefinders 
Balances of a sensitivity 
of 5 eg or better, with or 
without weights 
Drawing, marking-out or 
mathematical calculating 
instruments (for example, 
drafting machines, 
pantographs, protractors, 
drawing sets, slide rules, 
disc calculators); 
instruments for 
measuring length, for use 
in the hand (for example, 
measuring rods and tapes, 
micrometers, callipers), 
not specified or included 
elsewhere in this Chapter 
Instruments and 
appliances used in 
medical, surgical, dental 
or veterinary sciences, 
including scintigraphic 
apparatus, other electro­
medical apparatus and 
sight-testing instruments: 
- Dentists' chairs 
incorporating dental 
appliances or dentists' 
spittoons 
- Other Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No 9018 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
183 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9019 
9020 
9024 
9025 
9026 Mechano-therapy 
appliances; massage 
apparatus; psychological 
aptitude-testing 
apparatus; ozone therapy, 
oxygen therapy, aerosol 
therapy, artificial 
respiration or other 
therapeutic respiration 
apparatus 
Other breathing 
appliances and gas 
masks, excluding 
protective masks having 
neither mechanical parts 
nor replaceable filters 
Machines and appliances 
for testing the hardness, 
strength, compressibility, 
elasticity or other 
mechanical properties of 
materials (for example, 
metals, wood, textiles, 
paper, plastics) 
Hydrometers and similar 
floating instruments, 
thermometers, 
pyrometers, barometers, 
hygrometers and 
psychrometers, recording 
or not, and any 
combination of these 
instruments 
Instruments and 
apparatus for measuring 
or checking the flow, 
level, pressure or other 
variables of liquids or 
gases (for example, flow 
meters, level gauges, 
manometers, heat 
meters), excluding 
instruments and 
apparatus of heading No 
9014, 9015, 9028 or 9032 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25%» of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
18 4 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9027 Instruments and 
apparatus for physical or 
chemical analysis (for 
example, polarimeters, 
refractometers, 
spectrometers, gas or 
smoke analysis 
apparatus); instruments 
and apparatus for 
measuring or checking 
viscosity, porosity, 
expansion, surface 
tension or the like; 
instruments and 
apparatus for measuring 
or checking quantities of 
heat, sound or light 
(including exposure 
meters); microtomes Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
9028 Gas, liquid or electricity 
supply or production 
meters, including 
calibrating meters 
therefor: 
Parts and accessories Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Other Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
9029 Revolution counters, 
production counters, 
taximeters, milometers, 
pedometers and the like; 
speed indicators and 
tachometers, other than 
those of heading Nos 
9014 or 9015; 
stroboscopes Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
5 
HS heading 
No. Description of product Working or processing carried out on non-originating 
materials that confers originating status 
(1) (2) (3) or (4) 
9030 
9031 Oscilloscopes, spectrum 
analysers and other 
instruments and 
apparatus for measuring 
or checking electrical 
quantities, excluding 
meters of heading No 
9028; instruments and 
apparatus for measuring 
or detecting alpha, beta, 
gamma, X-ray, cosmic or 
other ionizing radiations 
Measuring or checking 
instruments, appliances 
and machines, not 
specified or included 
elsewhere in this Chapter; 
profile projectors Manufacture in which the 
value of all the materials 
used does not exceed 40%» of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
9032 Automatic regulating or 
controlling instruments 
and apparatus Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
9033 Parts and accessories (not Manufacture in which the 
specified or included 
elsewhere in this 
Chapter) for machines, 
appliances, instruments 
or apparatus of Chapter 
90 value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
ex Chapter 91 Clocks and watches and 
parts thereof; except for: Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
9105 Other clocks Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
1£fS 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9109 Clock movements, 
complete and assembled Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
9110 
9111 
9112 Complete watch or clock 
movements, unassembled 
or partly assembled 
(movement sets); 
incomplete watch or 
clock movements, 
assembled; rough watch 
or clock movements Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials 
classified within heading No 
9114 are only used up to a 
value of 10% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Clock cases and cases of a Manufacture in which: Watch cases and parts 
thereof 
similar type for other 
goods of this Chapter, 
and parts thereof - all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 40%» of the ex-works 
price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
9113 Watch straps, watch 
bands and watch 
bracelets, and parts 
thereof: 
- Of base metal, whether 
or not plated, or of clad 
precious metal Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
O 87 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
Other Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Chapter 92 Musical instruments; 
parts and accessories of 
such articles Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Chapter 93 Arms and ammunition; 
parts and accessories 
thereof Manufacture in which the 
value of all the materials 
used does not exceed 50%» of 
the ex-works price of the 
product 
ex Chapter 94 
ex 9401 and 
ex 9403 Furniture; bedding, 
mattresses, mattress 
supports, cushions and 
similar stuffed 
furnishings; lamps and 
lighting fittings, not 
elsewhere specified or 
included; illuminated 
signs, illuminated 
nameplates and the like; 
prefabricated buildings; 
except for: 
Base metal furniture, 
incorporating unstuffed 
cotton cloth of a weight of 
300 g/m2 or less Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all 
the materials used are 
classified in a heading other 
than that of the product 
or 
Manufacture from cotton 
cloth already made up in a 
form ready for use of 
heading No 9401 or 9403, 
provided: 
- its value does not exceed 
25% of the ex-works price 
of the product; 
- all the other materials 
used are already originating 
and are classified in a 
heading other than heading 
No 9401 or 9403 Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
!88 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No. 
(1) Description of product 
(2) (3) or (4) 
9405 Lamps and lighting 
fittings including 
searchlights and 
spotlights and parts 
thereof, not elsewhere 
specified or included; 
illuminated signs, 
illuminated name-plates 
and the like, having a 
permanently fixed light 
source, and parts thereof 
not elsewhere specified or 
included Manufacture in which the 
value of all the materials 
used does not exceed 50%» of 
the ex-works price of the 
product 
9406 Prefabricated buildings Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
ex Chapter 95 Toys, games and sports 
requisites; parts and 
accessories thereof; 
except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
9503 Other toys; reduced-size 
("scale") models and 
similar recreational 
models, working or not; 
puzzles of all kinds Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
ex 9506 Golf clubs and parts 
thereof Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, roughly 
shaped blocks for making 
golf club heads may be used 
ex Chapter 96 Miscellaneous 
manufactured articles; 
except for: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
ex 9601 and 
ex 9602 Articles of animal, 
vegetable or mineral 
carving materials Manufacture from "worked" 
carving materials of the 
same heading 
189 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-origir?atJng 
materials that confers originating status 
(3) or (4) 
ex 9603 
9605 Brooms and brushes 
(except for besoms and 
the like and brushes made 
from marten or squirrel 
hair), hand-operated 
mechanical floor 
sweepers, not motorized, 
paint pads and rollers, 
squeegees and mops 
Travel sets for personal 
toilet, sewing or shoe or 
clothes cleaning Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Each item in the set must 
satisfy the rule, which would 
apply to it if it were not 
included in the set. 
However, non-originating 
articles may be 
incorporated, provided their 
total value does not exceed 
15% of the ex-works price 
of the set 
9606 
9612 
ex 9613 
ex 9614 Buttons, press-fasteners, 
snap-fasteners anp! press-
studs, button moulds and 
other parts of these 
articles; button blanks 
Typewriter or similar 
ribbons, inked or 
otherwise prepared for 
giving impressions, 
whether or not on spools 
or in cartridges; ink-pads, 
whether or not inked, 
with or without boxes 
Lighters with piezo-
igniter 
Smoking pipes and pipe 
bowls Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the 
materials used does not 
exceed 50%» of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials of 
heading No 9613 used does 
not exceed 30% of the ex-
works price of the product 
Manufacture from roughly 
shaped blocks 
Chapter 97 Works of art, collectors' 
pieces and antiques Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
30 
ANNEX m 
Movement certificate EUR. 1 and application for a movement certificate EUR. 1 
Printing instructions 
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 
mm in the length may be allowed. The paper used must be white, sized for writing, not 
containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed 
green guilloche pattern background making any falsification by mechanical or chemical 
means apparent to the eye. 
2. The competent authorities of the Member States of the Community and of the 
Faroe Islands may reserve the right to print the forms themselves or may have them 
printed by approved printers. In the latter case, each form must include a reference to such 
approval. Each form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or not, by which 
it can be identified. 
191 
MOVEMENT CERTIFICATE 
1. Exporter (Nome, fun address, country) 
3, Consignee (N«me. fU« address, country) (Opttooel) EUR. 1 No A 000.000 
SM notM owriwl before completing this form 
2. Certificate used in preferential trade between 
and 
(Insert appropriate countries, groups of countries or territories) 
4. Country, group of countries 
or territory in which the 
products are considered as 
originating 5. Country, group of countries 
or territory of destination 
6. Transport details (Optional) 7. Remarks 
8. Item number; Marks and numbers; Number and kind of packages ('); Description of goods 9. Gross 
mass (kg) 
or other 
measure 
(litres, 
m', etc.) 10. Invoices 
(Optional) 
11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document (') 
Form No 
Customs office 
issuing country or territory 
Date 
(Signature) Stamp 
192 12. DECLARATION BY THE EXPORTER 
I, the undersigned, declare that the goods 
described above meet the conditions required 
for the issue of this certificate. 
Place and date 
13. REQUEST FOR VERIFICATION, to: 14. RESULT OF VERIFICATION,. 
Verification carried out shows that this certificate (') 
|—j was issued by the customs office indicated and that 
L-J the information contained therein is accurate. 
r~"i does not meet the requirements as to authenticity and 
*—' accuracy (see remarks appended). 
Verification of the authenticity and accuracy of this certificate 
is requested. 
(Place and date) (Place and date) 
Stamp Stamp 
(Signature) (Signature) 
(') Insert X in the appropriate box. 
NOTES 
Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect 
particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
cate and endorsed by the customs authorities of the issuing country or territory. 
No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. 
A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as 
to make any later additions impossible. 
Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified. 
193 
APPLICATION FOR A MOVEMENT CERTIRCATE 
1. Exporter (Name, fui address, country) 
3. Consignee (Name, fui address, country) (Optional) EUR.1 N. A 000.000 
2. Application for a certificate to be used In preferential trade 
between 
and 
(Insert appropriate countries, groups of countries or territories) 
4. Country, group of countries 
or territory in which the 
products are considered as 
originating 5. Country, group of countries 
or territory of destination 
6. Transport details (optional) 7. Remarks 
8. Item number; Marks and numbers; Number and kind of packages ('); Description of goods 9. Gross 
mass (kg) 
or other 
measure 
(litres, 
m\ etc) 10. Invoices 
(Optional) 
194. 
DECLARATION BY THE EXPORTER 
I, the undersigned, exporter of the goods described overleaf. 
DECLARE that the goods meet the conditions required for the issue of the attached certificate; 
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions: 
SUBMIT the following supporting documents ('): 
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require 
for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my 
accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities; 
REQUEST the issue of the attached certificate for these goods. 
(Place and date) 
(Signature) 
(') For example: import documents, movement certificates, invoices, manufacturer's declarations, etc.. referring to the products used in manufacture or to Ihe goods 
re-exported in the same state 
135 
ANNEX IV 
Invoice declaration 
The invoice declaration, the text of which is given below, must be made out in accordance 
with the footnotes. However, the footnotes do not have to be reproduced. 
English version 
The exporter of the products covered by this document (customs authorization No ... (1)) 
declares that, except where otherwise clearly indicated, these products are of ... 
preferential origin (2). 
Spanish version 
El exportador de los productos incluidos en el présente documento (autorizaciôn aduanera 
n° ... (1)) déclara que, salvo indication en sentido contrario, estos productos gozan de un 
origen preferencial... (2). 
Danish version 
Eksport0ren af varer, der er omfattet af naervserende dokument, (toldmyndighedemes 
tilladelse nr. ... (1)), erklaerer, at varerne, medmindre andet tydeligt er angivet, har 
prseferenceoprindelse i... (2). 
German version 
Der Ausfiihrer (Ermachtigter Ausfiihrer; Bewilligungs-Nr. ... (1)) der Waren, auf die sich 
dieses Handelspapier bezieht, erklàrt, dass diese Waren, soweit nicht anderes angegeben, 
pràferenzbegiinstigte ... Ursprungswaren sind (2). 
French version 
L'exportateur des produits couverts par le présent document (autorisation douanière n° ... 
(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle 
... (2). 
When the invoice declaration is made out by an approved exporter within the meaning of Article 22 
of the Protocol, the authorization number of the approved exporter must be entered in this space. 
When the invoice declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
products originating in Ceuta and Melilla within the meaning of Article 37 of the Protocol, the 
exporter must clearly indicate them in the document on which the declaration is made out by means 
of the symbol 'CM'. 
196 
Italian version 
L'esportatore délie merci contemplate nel présente documento (autorizzazione doganale n 
(1)) dichiara che, salvo indicazione contraria, le merci sono di origine prefeienziale ... 
(2). 
Dutch version 
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning 
nr. ... (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze 
goederen van preferentiêle ... oorsprong zijn (2). 
Portuguese version 
O abaixo assinado, exportador dos produtos cobertos pelo présente documento 
(autorizaçao aduaneira n°. ... (1)), déclara que, salvo expressamente indicado em 
contrario, estes produtos sâo de origem preferencial... (2). 
Finnish version 
Tassa asiakirjassa mainittujen tuotteiden viejà (tullin lupan:o ... (1)) ilmoittaa, ettâ nàmâ 
tuotteet ovat, ellei toisin oie selvasti merkitty, etuuskohteluun oikeutettuja ... 
alkuperàtuotteita (2). 
Swedish version 
Exportôren av de varor som omfattas av detta dokument (tullmyndighetens tillstând nr. ... 
(1)) fôrsâkrar att dessa varor, om inte annat tydligt markerats, har formânsberâttigande 
ursprung i... (2). 
Greek version 
O eÇaYcoyéaç icov JTQOÏÔVTCOV KOV xaAirjiTovtai ouxô TO JICXOOV ÉYYQOxpo (dÔEia 
xeXœveio'u irjt'aQiG. ... (1)) ôqXcbvei ôxt, EXTÔÇ edv ôî]Xa)verai oaqpcôç dXXœç, xa 
Jigoïôvra oarrd etvai jtQOTifATiauxxiîç xataycoYric ... (2). 
i When the invoice declaration is made out by an approved exporter within the meaning of Article 21 
of the Protocol, the authorization number of the .approved exporter must be entered in this space. 
When the invoice declaration is not made cut by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
products originating in Ceuta and Melilla within the meaning of Article 36 of the Protocol, the 
exporter must clearly indicate them in the document on which the declaration is made out by means 
ofthesymbol'CM'. 
197 
Faroese version 
Ûtflytarin av V0runum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ... (*)) vâttar, at um 
ikki nakad annaô tyôiliga er tilskilaô, eru hesar v0rur upprunav0rur ... (2). 
(Place and date) 
(Signature of the exporter; in 
addition the name of the person 
signing the declaration has to be 
indicated in clear script) 
1 When the invoice declaration is made out by an approved exporter within the meaning of Article 21 
of the Protocol, the authorization number of the approved exporter must be entered in this space. 
When the invoice declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 
2 Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
products originating in Ceuta and Melilla within the meaning of Article 36 of the Protocol, the 
exporter must clearly indicate them in the document on which the declaration is made out by means 
ofthesymbol"CM'. 
3 These indications may be omitted if the information is contained on the document itself. 
4 See Article 20(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of 
signature also implies the exemption of the name of the signatory. 
198 
PROTOCOL 4 
concerning the special provisions applicable to imports of certain 
agricultural products other than those listed in Protocol 1 
Article J 
The Community shall grant to products originating in and coming from the Faroe Islands 
the following tariff quotas: 
CN code 
0204 
0206 80 99 
0206 90 99 
0210 90 11 
0210 90 19 
0210 90 60 
ex 1601 
ex 1602 
ex 2309 90 10 
ex 2309 90 31 
ex 2309 90 41 Description 
Meat of sheep or goats, fresh, chilled or frozen 
Edible offal of sheep and goats, fresh or chilled 
Edible offal of sheep and goats, frozen 
Meat of sheep or goats, salted, in brine, dried or 
smoked, with bone in 
Meat of sheep or goats, salted, in brine, dried or 
smoked, boneless 
Edible meat offal of sheep or goats, salted, in brine, 
dried or smoked 
Sausages and similar products, of meat, meat offal 
or blood; food preparations based on these products: 
Of sheep and goats 
Other prepared or preserved meat, meat offal or 
blood: 
Of sheep and goats 
Fish feed Rate 
of duty 
0 
0 
0 . 
0 
0 
0 
0 
0 
0 Tariff quota (TQ) 
in tonnes 
20 
5000 
199 
Article 2 
The Faroe Islands shall grant freedom of tariffs and duties to goods of Community origin, 
falling within Chapters 1 to 24 in the Harmonized System, with the following exceptions: 
CNcode Description 
0204 
0206 80 99 
0206 90 99 
0210 90 11 
0210 90 60 
ex 0210 90 90 
0401 
0402 
0403 
ex 1601 
ex 1602 Meat of sheep or goats, fresh, chilled or frozen 
Edible offal of sheep and goats, fresh or chilled 
Edible offal of sheep and goats, frozen 
Meat of sheep or goats, salted, in brine, dried or smoked, with bone in 
Edible meat offal of sheep or goats, salted, in brine, dried or smoked 
Edible flours and meals of meat and meal offal, of sheep and goats 
Milk and cream, not concentrated nor containing added sugar or other sweetening matter 
Milk and cream, concentrated or containing added sugar or other sweetening matter 
Buttermilk, curdled milk and cream, yoghurt, képhir and other fermented or acidified 
milk and cream, 'whether or not concentrated or containing added sugar or other 
sweetening matter or flavoured or containing added fruit, nuts or cacao 
Sausages and similar products, of meat, meat offal or blood; food preparations based on 
these products: 
Of sheep and goats 
Other prepared or preserved meat, meat offal or blood: 
Of sheep and goats 
200 
PROTOCOL 5 
on mutual assistance between administrative authorities in customs matters 
Article J 
Definitions 
For the purposes of this Protocol : 
a) "customs legislation" shall mean any legal or regulatory provision adopted by 
the Contracting Parties governing the import, export, and transit of goods and 
their placing under any customs procedure, including measures of prohibition, 
restriction and control; 
b) "applicant authority", shall mean a competent administrative authority which 
has been appointed by a Contracting Party for this purpose and which makes a 
request for assistance in customs matters; 
c) "requested authority", shall mean a competent administrative 'authority which 
has been appointed by a Contracting Party for this purpose and which receives 
a request for assistance in customs matters; 
d) "personal data", shall mean all information relating to an identified or 
identifiable individual. 
Article 2 
Scope 
1. The Contracting Parties shall assist each other, in the areas within their jurisdiction, 
in the manner and under the conditions laid down in this Protocol, in ensuring that 
the customs legislation is correctly applied, in particular by the prevention, 
detection and investigation of operations in breach of that legislation. 
2. Assistance in customs matters, as provided for in this Protocol, shall apply to any 
administrative authority of the Contracting Parties which is competent for the 
application of this Protocol. It shall not prejudice the rules governing mutual 
assistance in criminal matters. Nor shall it cover information obtained under 
powers exercised at the request of the judicial authorities, except where 
communication of such information has the prior authorization of the said 
authorities. 
20: 
Article 3 
Assistance on request 
1. At the request of the applicant authority, the requested authority shall furnish it 
with all relevant information which may enable it to ensure compliance with 
customs legislation, including information regarding operations noted or planned 
which are or might be in breach of such legislation. 
2. At the request of the applicant authority, the requested authority shall inform it 
whether goods exported from the territory of one of the Contracting Parties have 
been properly imported into the territory of the other Party, specifying, where 
appropriate, the customs procedure applied to the goods. 
3. At the request of the applicant authority, the requested authority shall, within the 
framework of its laws, take the necessary steps to ensure special surveillance of: 
(a) natural or legal persons of whom there are reasonable grounds for believing 
that they are or have been in breach of customs legislation; 
(b) places where goods are stored in a way that gives grounds for suspecting that 
they are intended to supply operations in breach of customs legislation; 
(c) movements of goods notified as possibly giving rise to breaches of customs 
legislation; 
(d) means of transport for which there are reasonable grounds for believing that 
they have been, are or may be used in operations in breach of customs 
legislation. 
Article 4 
Spontaneous assistance 
The Contracting Parties shall provide each other, at their own initiative and in 
accordance with their laws, rules and other legal instruments, with assistance if they 
consider that to be necessary for the correct application of customs legislation, 
particularly when they obtain information pertaining to : 
- operations which are or appear to be in breach of such legislation and which 
may be of interest to the other Contracting Party; 
- new means or methods employed in carrying out such operations; 
- goods known to be subject to breaches of customs legislation; 
/w \y f*te 
Article 5 
Delivery/Notification 
At the request of the applicant authority, the requested authority shall, in accordance 
with its legislation, take all necessary measures in order : 
- to deliver all documents, 
- to notify all decisions, 
falling within the scope of this Protocol to an addressee, residing or established in its 
territory. In such a case, Article 6 (3) shall apply. 
Article 6 
Form and substance of requests for assistance 
1. Requests pursuant to this Protocol shall be made in writing. They shall be 
accompanied by the documents necessary to enable compliance with the request. 
When required because of the urgency of the situation, oral requests may be 
accepted, but must be confirmed in writing immediately. 
2. Requests pursuant to paragraph 1 shall include the following information : 
(a) the applicant authority making the request; 
(b) the measure requested; 
(c) the object of and the reason for the request; 
(d) the laws, rules and other legal elements involved; 
(e) indications as exact and comprehensive as possible on the natural or 
legal persons who are the target of the investigations; 
(f) a summary of the relevant facts and of the enquiries already carried out, 
except in cases provided for in Article 5. 
3. Requests shall be submitted in an official language of the requested authority or in 
a language acceptable to that authority. 
4. If a request does not meet the formal requirements, its correction or completion 
may be requested; precautionary measures may, however, be ordered. 
Article 7 
Execution of requests 
1. In order to comply with a request for assistance, the requested authority or, when 
the latter cannot act on its own, the administrative department to which the 
request has been addressed by this authority, shall proceed, within the limits of its 
competence and available resources, as though it were acting on its own account 
or at the request of other authorities of that same Contracting Party, by supplying 
information already possessed, by carrying out appropriate enquiries or by 
arranging for them to be carried out. 
203 
2. Requests for assistance shall be executed in accordance with the laws, rules and 
other legal instruments of the requested Contracting Party. 
3. Duly authorized officials of a Contracting Party may, with the agreement of the 
other Contracting Party involved and subject to the conditions laid down by the 
latter, obtain from the offices of the requested authority or other authority for 
which the requested authority is responsible, information relating to operations 
which are or may be in breach of customs legislation which the applicant authority 
needs for the purposes of this Protocol. 
4. Officials of a Contracting Party may, with the agreement of the other Contracting 
Party involved and subject to the conditions laid down by the latter, be present at 
enquiries carried out in the latter's territory. 
Article 8 
Form in which information is to be communicated 
1. The requested authority shall communicate results of enquiries to the applicant 
authority in the form of documents, certified copies of documents, reports and the 
like. 
2. The documents provided for in paragraph 1 may be replaced by computerized 
information produced in any form for the same purpose. 
3. Original files and documents shall be requested only in cases where certified 
copies would be insufficient. Originals which have been transmitted shall be 
returned at the earliest opportunity. 
Article 9 
Exceptions to the obligation to provide assistance 
1. The Contracting Parties may refuse to give assistance as provided for in this 
Protocol, where to do so would: 
(a) be likely to prejudice the sovereignty of the Faroe Islands or that of a Member 
State of the Community which has been asked to provide assistance under this 
Protocol; or 
(b) be likely to prejudice public policy, security or other essential interests, in 
particular in the cases referred to under Article 10 (2); or 
(c) involve currency or tax regulations other than customs legislation; or 
(d) violate an industrial, commercial or professional secret. 
2. Where the applicant authority requests assistance which it would itself be unable 
to provide if so asked, it shall draw attention to that fact in its request. It shall 
then be for the requested authority to decide how to respond to such a request. 
3. If assistance is refused, the decision and the reasons therefor must be notified to 
the applicant authority without delay. 
20 
Article JO 
Information exchange and confidentiality 
1. Any information communicated in whatsoever form pursuant to this Protocol shall 
be of a confidential or restricted nature, depending on the rules applicable in each 
of the Contracting Parties. It shall be covered by the obligation of official secrecy 
and shall enjoy the protection extended to similar information under the relevant 
laws of the Contracting Party which received it and the corresponding provisions 
applying to the Community institutions. 
2. Personal data may be exchanged only where the receiving Contracting Party 
undertakes to protect such data in at least an equivalent way to the one applicable 
to that particular case in the supplying Contracting Party. 
3. Information obtained shall be used solely for the purposes of this Protocol. Where 
one of the Contracting Parties requests the use of such information for other 
purposes, it shall ask for the prior written consent of the authority which furnished 
the information. Such use shall then be subject to any restrictions laid down by 
that authority. 
4. Paragraph 3 shall not impede the use of information in any judicial or 
administrative proceedings subsequently instituted for failure to comply with 
customs legislation. The competent authority which supplied that information shall 
be notified of such use. 
5. The Contracting Parties may, in their records of evidence, reports and testimonies 
and in proceedings and charges brought before the courts, use as evidence 
information obtained and documents consulted in accordance with the provisions 
of this Protocol. 
Article J J 
Experts and witnesses 
An official of a requested authority may be authorized to appear, within the limitations 
of the authorization granted, as an expert or witness in judicial or administrative 
proceedings regarding the matters covered by this Protocol in the jurisdiction of the 
other Contracting Party, and produce such objects, documents or authenticated copies 
thereof, as may be needed for the proceedings. The request for an appearance must 
indicate specifically on what matters and by virtue of what title or qualification the 
official will be questioned. 
Article 12 
Assistance expenses 
The Contracting Parties shall waive all claims on each other for the reimbursement of 
expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to 
experts and witnesses and to interpreters and translators who are not public service 
employees. 
9 H rj 
Article 13 
Application 
1. The application of this Protocol shall be entrusted to the central customs 
authorities of the Faroe Islands on the one hand and the competent services of the 
Commission of the European Communities and, where appropriate, the customs 
authorities of the Member States of the Community on the other. They shall 
decide on all practical measures and arrangements necessary for its application, 
taking into consideration the rules in force in the field of data protection. 
2. The Contracting Parties shall consult each other and subsequently keep each other 
informed of the detailed rules of implementation which are adopted in accordance 
with the provisions of this Protocol. 
Article 14 
Complementarity 
Without prejudice to Article 10, any agreements on mutual assistance which have been 
or may be concluded between one or more Member States of the European 
Community and the Faroe Islands shall not prejudice Community provisions governing 
the communication between the competent services of the Commission and the 
customs authorities of the Member States of any information obtained in customs 
matters which could be of Community interest. 
206 
Joint Declaration concerning the review of the Agreement in keeping with the 
development of EC-EFT A trade relations 
If the Community - in the context of the Agreement on the European Economic Area -
grants concessions to the EFTA-EEA countries going beyond those granted to the Faroe 
Islands in areas covered by the present Agreement, the Community will, upon request 
from the Faroe Islands, consider in a positive spirit, case-by-case, to what extent and on 
what basis corresponding concessions could be offered to the Faroe Islands. 
If agreements or arrangements are concluded between the Faroe Islands and the Member 
States of EFTA whereby the Faroe Islands grant concessions to EFTA countries going 
beyond those granted to the Community in areas covered by the present Agreement, the 
Faroe Islands will, upon request from the Community, consider in a positive spirit, case-
by-case, to what extent and on what basis corresponding concessions could be offered to 
the Community. 
Joint Declarations concerning Protocol 3 to the Agreement 
I. Possibility to cumulate with materials from EFTA countries 
The Contracting Parties agree to examine the feasibility and economic interest of 
including provisions in Protocol 3 concerning the possibility to cumulate with 
materials from EFTA countries. 
II. Transitional period concerning the issuing or making out of documents relating 
to the proof of origin 
1. Until 31 December 1997, the competent customs authorities of the Community 
and of the Faroe Islands shall accept as valid proof of origin within the meaning of 
Protocol 3 : 
(i) movement certificates EUR.l, endorsed beforehand with the stamp of the 
competent customs pffice of the exporting State; 
(ii) movement certificates EUR.l, issued within the context of this Agreement, 
endorsed by an approved exporter with a special stamp which has been 
approved by the customs authorities of the exporting state; 
(iii) EUR.2 forms, issued within the context of this Agreement. 
2. Requests for subsequent verification of documents referred to above shall be 
accepted by the competent customs authorities of the Community and of the Faroe 
Islands for a period of two years after the issuing and making out of the proof of 
origin concerned. These verifications shall be carried out in accordance with Title 
VI of Protocol 3 to this Agreement. 
207 
m. Principality of Andorra 
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 
of the Harmonized System shall be accepted by the Faroe Islands as originating in 
the Community within the meaning of the Agreement. 
2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating 
status of the above-mentioned products. 
IV. Republic of San Marino 
1. Products originating in the Republic of San Marino be accepted by the Faroe 
Islands as originating in the Community within the meaning of the Agreement. 
2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating 
status of the above-mentioned products. 
Declaration by the Community concerning Article 24 (1) of the Agreement 
The Community declares that, in the context of the autonomous implementation of Article 
24 (1) of the Agreement which is incumbent on the Contracting Parties, it will assess any 
practices contrary to that Article on the basis of criteria arising from the application of the 
rules of Articles 85, 86, 90 and 92 of the Treaty establishing the European Community. 
Declaration by the Community concerning the regional application of certain 
provisions of the Agreement 
The Community declares that the application of any measures it may take under Articles 
24, 25, 26, 27 or 28 of the Agreement, in accordance with the procedure and under the 
arrangements set out in Article 29, or under Article 30, may be limited to one of its 
regions by virtue of Community rules. 
Declaration by Denmark and the Faroe Islands concerning Article 36 of the 
Agreement 
In accordance with Article 36 of the Agreement, the Community will, at the request of the 
Faroe Islands, consider improving the access possibilities for specific products. 
It is the view of the Faroe Islands that article needs a qualification to serve its purpose for 
a progressive development of trade between the parties and the Faroe Islands therefore 
appeals to the Community to undertake serious consideration of access possibilities when 
quotas and ceilings of such products are proved to be exhausted. 
208 
FINANCIAL STATEMENT 
1. TITLE OF OPERATION 
Proposal for a Council Decision concerning the conclusion of an Agreement between 
the European Community of the one part and the Government of Denmark and the 
Home Government of the Faroe Islands of the other part. 
2. BUDGET HEADING INVOLVED 
Chap. 12 - Article 120 
3. LEGAL BASIS 
Article 113 of the Treaty 
4. DESCRIPTION OF OPERATION 
4.1. General objective 
Replacement of the existing trade Agreement between the Community and 
Denmark/Faroe Islands, in particular: 
- to take into account the consequences of enlargement; 
- to add a new protocol on mutual administrative assistance in customs 
matters; 
- to update the provisions of the Agreement relating to petroleum products; 
- to authorise the Joint Committee provided for under the Agreement to 
amend the provisions of the Protocols annexed to the Agreement. 
4.2. Period covered 
For an undetermined period as from 1 January 1997 onwards. 
The existing Agreement, as well as the bilateral trade Agreements concluded 
before accession between Finland and Sweden and the Faroe Islands, shall 
cease to be in force on the entry into force of the proposal. 
5. FINANCIAL IMPACT 
The present proposal will have no implications for the Community budget. Since 
1.1.1995, two different import regimes are applied in the Community's trade relations 
with the Faroe Islands: 
- in respect of the 12 Member States: the provisions of the existing trade 
Agreement. This Agreement already provides for importation into the Community 
209 
of certain products from the Faroe Islands at zero duty (some of these products 
are subject to a tariff quota or a reference ceiling); 
- in respect of Finland and Sweden1: the provisions of the bilateral Agreements 
concluded by both countries before accession. Since these Agreements, which 
provide for almost complete free trade in fish and fish products, have not yet been 
denounced, they remain in force. 
The basic objective of the proposal is therefore to integrate the trade relations 
between Finland and Sweden and the Faroe Islands in the Community Agreement. 
The new provisions applicable to imports into the Community of certain fish 
products from the Faroe Islands take into account traditional imports into Finland 
and Sweden from the Faroe Islands before 1.1.1995. 
6. FRAUD PREVENTION MEASURES 
Articles 30 to 32 of Protocol 3 provide for administrative co-operation in order to 
check the authenticity and the accuracy of proofs of origin, as well as the fulfilment 
of the other requirements of that Protocol and its annexes. 
In addition, the new Protocol 5 provides for mutual administrative assistance in 
customs matters, in order to ensure that the customs legislation is correctly applied in 
the trade relations between the Contracting Parties. 
1 The bilateral Agreement between Austria and Denmark/Faroe Islands did not enter into force before 
the Austrian accession. Moreover, trade relations between Austria and Faroe Islands were negligible 
before 1.1.1995. _ M 210 

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DOCUMENTS 
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ISBN 92-78-09959-7 
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211