Tft COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 20.12.1995 
COM(95) 740 final 
95/0363 (AVC) 
Proposal for a Council and Commission Decision 
on the conclusion of a Euro-Mediterranean Agreement 
establishing an association between the 
European Communities and their Member States, 
of the one part, and the Kingdom of Morocco, of the other part 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
1. In line with the directives adopted by the Council of the European Union on 
6 December 1993, the Commission initiated negotiations aimed at the conclusion of a 
new agreement with Morocco.In accordance with the directives, the negotiations were 
conducted in consultation with the Member States. After several negotiating sessions and 
many technical meetings, the Commission put to the Council a series of final proposals 
on the last outstanding issues. The draft Agreement was discussed and adopted with a 
few amendments by the Council (general affairs) on 10 November 1995. This made it 
possible to close the negotiations. The Agreement was initialled by the Commission and 
the Moroccan delegation on 15 November 1995. 
2. The draft Euro-Mediterranean agreement is designed to establish an association 
between the European Communities and their Member States, of the one part, and the 
Kingdom of Morocco, of the other part. It will replace the cooperation agreejrient and 
the agreement governing ECSC products signed in 1976 which are currently in force. 
Following as it does the signing of similar agreements with Tunisia and Israel, the new 
Agreement is another manifestation of a stronger Mediterranean policy, the guidelines 
for which were adopted by the Essen European Council of 9 and 10 December 1994 and 
the Cannes European Council of 26 and 27 June 1995, with the aim of creating a Euro-
Mediterranean partnership. 
3. The proposed agreement will be concluded for an unlimited period, and will 
consolidate the existing ties between the European Communities and their Member 
States, on the one hand, and Morocco, on the other hand, creating a relationship based 
on reciprocity, partnership and joint development. Respect for democratic principl ;s and 
human rights will be a key feature of this relationship. 
The main provisions of the agreement are as follows: 
- regular political dialogue; 
- a free-trade area: in accordance with the WTO rules, a free-trade area will be created 
gradually between the Community and Morocco over a period lasting no more than 
12 years. 
Morocco, which up to now has granted the Community no concessions, will gradually 
eliminate trade barriers affecting the Community's industrial exports, and will apply 
preferential duties to its agricultural exports. The preferential arrangements currently 
applied by the Community (free market access for Moroccan industrial exports, and 
concessions on most agricultural exports) are confirmed, and will be further improved 
with regard to agricultural products. A specific solution had to be found in order to apply 
the entry-price system introduced in the wake of the Uruguay Round for a number of 
products, in order to maintain the traditional level of Moroccan exports. It should be 
noted that the agreement contains a special clause under which the parties undertake to 
examine the agricultural trade situation from 1 January 2000 to establish new reciprocal 
concessions in line with the overall objective of gradually liberalizing trade in this sector. 
With regard to fishery products, account has been taken of the particular matter of 
Morocco's exports of canned sardines. 
- The Agreement contains provisions on freedom of establishment and the freedom to 
provide services: the Association Council will make recommendations aimed at 
achieving these objectives, pending which the parties will respect their obligations 
under the GATS. The parties will also hold consultations aimed at securing the free 
movement of capital. The agreement also provides for the application of Community 
competition rules to Moroccan companies. 
- Economic cooperation, already introduced under the existing agreement, will be 
strengthened on as wide a basis as possible in all areas of interest to the two parties, 
who will hold a regular dialogue on these issues. 
- In addition to the existing social provisions, the new agreement will introduce social 
cooperation involving a regular dialogue on all social issues of interest to the two 
parties; this dialogue will be complemented by cultural cooperation. 
- To promote the aims of the agreement, Morocco will benefit from financial 
cooperation in accordance with the appropriate procedures and resources. 
- An Association Council and an Association Committee with decision making powers 
will be created to supervise implementation of the agreement. Cooperation between 
the European Parliament and the Economic and Social Committee and their Moroccan 
counterparts will also be promoted. 
4. The Commission considers the outcome of the negotiations to be satisfactory to 
both parties and, having duly initialled the draft, is asking the Council to approve the 
results of the negotiations and to initiate the procedure for signing the agreement. The 
Commission is also presenting a proposal for a decision that will allow the Council and 
the Commission to launch the procedure for the conclusion of the agreement once it has 
been signed. 
The European Parliament will be asked to give its assent to the agreement prior to its 
conclusion. The agreement must also be ratified by the Member States before it enters 
into force. 
Council and Commission Decision of ... 
on the conclusion of the Euro-Mediterranean Agreement _ 
between the European Communities and their Member States, of the one part, 
and the Kingdom of Morocco, of the other part. 
THE COUNCIL OF THE EUROPEAN UNION, 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Coal and Steel Community, and in 
particular Article 95 thereof, 
Having regard to the Treaty establishing the European Community, and in particular 
Article 238 in conjunction with the second sentence of Article 228(2) anë—the second 
subparagraph of Article 228(3) thereof, 
After consultation of the Consultative Committee and the unanimous agreement of the Council, 
Having regard to the assent of the European Parliament, 
Whereas the Euro-Mediterranean Agreement establishing an association berween the European 
Communities and their Member States, of the one part, and the Kingdom of Morocco, of the 
other part, signed in ... on ..., should be approved, 
HAVE DECIDED AS FOLLOWS: 
Article 1 
The Euro-Mediterranean agreement establishing an association between the European 
Communities and their Member States, of the one part, and the Kingdom of Morocco, of the 
other part, the Protocols annexed thereto and the declarations attached to the Final Act are 
hereby approved on behalf of the European Community and the European Coal and Steel 
Community. The texts of the Agreement, the Protocols annexed thereto and the Final Act are 
attached to this Decision. 
Article 2 ~ 
1. The position to be taken by the Community within the Association Council and the 
Association Committee shall be laid down by the Council, on a proposal from the Commission, 
or, where appropriate, by the Commission, each in accordance with the corresponding 
provisions of the Treaties establishing the European Community and the European Coal and 
Steel Community. 
2. The President of the Council shall, in accordance with Article 79 of the Agreement, 
preside over the Association Council and present the position of the Community. A 
representative of the President of the Council shall preside over the Association Committee, 
in accordance with Article 82 of the Agreement, and present the position of the Community. 
3 
Article 3 
The President of the Council shall deposit the act of notification provided for in'Article 96 of 
the Agreement on behalf of the European Community. The President of the Commission shall 
deposit that act on behalf of the European Coal and Steel Community. 
Done at Brussels on ... 
4 
FINANCIAL STATEMENT wp/ffmodel 
0ÀTE : 06/12/1995 
BUDGET HEADING : Chapter 10 - levies and premiums APPROPRIATIONS : ECU 946.2 million 
TITLE OF OPERATION : 
New trade agreement between the European Union and Morocco (Ptotocol No 1 on the arrangements applying to imports 
into the Community of agricultural products originating in Morocco) 
LEGAL BASIS : Article 238 of the Treaty 
OBJECTIVES OF THE OPERATION : 
To account for the European Union's new agricultural concessions 
5. FINANCIAL IMPLICATIONS 
5.0 EXPENDITURE 
- CHARGED TO THE EC BUDGET 
(REFUNDS/INTERVENTIONS) 
-NATIONAL AUTHORITIES 
- OTHER 
5.1 REVENUE 
- EC OWN RESOURCES 
(LEVIES/CUSTOMS DUTIES) 
- NATIONAL PERIOD OF 
12 MONTHS 
-8.4 CURRENT 
FINANCIAL YEAR 
(95) 
p.m. FOLLOWING 
FINANCIAL 
YEAR (96) 
-8.4 
1997 1998 1999 2000 
5.0.1 ESTIMATED EXPENDITURE 
5.1.1 ESTIMATED REVENUE -8.4 -8.4 -8.4 -8.4 
5.2 METHOD OF CALCULATION: 
See details attached 
6.0 CAN THE OPERATIONS BE FINANCED FROM APPROPRIATIONS ENTERED 
IN THE RELEVANT CHAPTER OF THE CURRENT BUDGET? 
YES / NO 
6.1 CAN THE OPERATIONS BE FINANCED BY TRANSFER BETWEEN CHAPTERS 
OF THE CURRENT BUDGET? 
YES / NO 
6.2 WILL A SUPPLEMENTARY BUDGET BE NECESSARY? YES / NO 
6.3 WILL FUTURE BUDGET APPROPRIATIONS BE NECESSARY? YES / NO 
COMMENTS : 
The implement ion of the present agreement does not entail any additional expenditure 
than those foreseen in the financial statement for MEDA. 
6 
New trade agreement between the European Union and Morocco 
Estimate of the financial impact on the budget of the new agricultural concessions0 ) 
Products 
0101 19 10 
0603 10 
ex 10 11 
ex 10 51 
ex 10 13 
ex 10 53 
ex 10 21 
ex 10 61 
v-\ lo 2 s 
»'\ K.MO 
ex 10 15 
ex 10 29 
ex 10 69 EU 12 imports 
1,994 
t 
0 
41 
698 
106 
4.163 
0 
46 
n 
1 
2.U55 
1 
5 
42 
4X old new reference 
quota quota quantity 
t t t 
2.000 
i Mill 
336.5 3.600 non-quota old rale 
rate i*»~ applied 
ECUA;EOU/hi;% 
20% 0% 0% 
20% 0% 0% 
20% 0% 0% 
20% 0% 0% 
20% 0% 0% 
20% 0% 0% 
-20".. ()".. o"„ 
20".. tr.. 0".. 
20% 0uo 0% 
20% 0% 0% 
I,,".. .>*• •>••„ 
20% 0"/.. 0% 
20% 0"., 0% 
2<i" „ (»".. o".. unit 
value 
ECU/t 
4,073 
7,431 
3,000 
2,745 
2.413 
-1.000 
1.764 
4.000 
2,800 
3.000 old rate new rate 
applied applied 
ECU/t ECU/t 
'in 0.0 loss of own potential gain total 
resources n own resources 
ECU ECU ECU 
606,000 606.000 
0 0 
606.000 606.000 
Page 1 
o en 
ni 
04 
8 
New trade agreement between the European Union and Morocco 
Estimate of the financial impact on the budget of the new agricultural concessions0 ) 
Products 
ex 0701 9051 
ex 070190 90 
ex 0702 00 
ex 0703 
ex 0703 10 11 
ex 0703 10 19 
ex 0709 90 90 
ex 0704 
c\ 07()(. 
ex 0707 
ex 0708 10 20 
.-\ f|"7<>X Id *)> 
0709 60 10 
ex 0709 60 99 
ex 0709 90 
0709 40 00 
ox 0709 5 i 
0709 70 00 
ex 0710 
0711 10 00 
0711 40 00 
ex 0711 90 EU 12 imports 
1,994 
t 
81,157 
4,462 
85,619 
148,297 
1,933 
0 
1,529 
3,731 
5,260 
20 
19 
2 
4! 
378 
1.428 
2,066 
2.174 
5,671 
0 
29 
3 
32 
4,762 
44 
298 
77 
419 old new reference 
quota quota quantity 
t t t 
43,680 120,000 
96,208 150,676 
150 
5,040 7,000 
5t)0 
5.000 
1.200 3.000 
0 5.000 . 
8,000 
6,000 
500 non-quota old rate 
rate iuw applied 
ECU/t;ECU/hl;% 
8.5% 0.0% 0.0% 
10.1% 0.0% 0.0% 
8.5% 
4.2% 0.0% 0.0% 
6.4% 0.0% 0.0% 
16.0% 0.0% 
5.4% 0.0'! « 
6.2% 0.0% 
8.0% 0.0% 
18.0% 0.0% unit 
value 
ECU/t 
378 
583 
389 
611 
137 
901 
679 
402 
968 
760 
9.207 
2.333 
8,563 
1,285 old rate new rate 
applied applied 
ECU/t ECU/t 
. loss of own potential gain total 
resources n own resources 
ECU ECU ECU 
1,394,000 1,394,000 
1,349,000 1,349,000 
10,000 10,000 
24,000 24.000 
94,000 94,000 
236,000 236,000 
22,000 22,000 
1,101,000 1.101,000 
CO 
Page 3 
comments 15' 
quota changed 
quota changed 
reference quantity 
quota changed 
relcrencc quantity 
new quota 
schedule changed 
quota changed 
schedule changed 
new quota 
new quota 
new quota 
reference quantity 
Page 4 
New trade agreement between the European Union and Morocco 
Estimate of the financial impact on the budget of the new agricultural concessions0} 
Products 
ex 0712 
0804 20 
ex 0805 10 
ex 0805 20 
ex 0806 
ex 0807 10 10 
0808 20 90 
0809 10 
0809 20 
0809 30 
o\ UXIW 40 
oxOXIO 20 10 
e.\08109085 
0x0810 90 85 
•>nii'i 11 
2009 19 
total EU 12 imports 
1,994 
t 
561 
13 
248,181 
94,122 
23 
10 
0 
2 
0 
1.333 
0 
0 
"l 
5.994 
i i Ï-.J 
12,o30 
25.904 old new reference 
quota quota quantity 
t t t 
500 
300 
296,800 340,000 
123,200 150,000 
1,000 
500 
3,200 
16,800 33,607 non-quota old rate 
rate ... : applied 
ECU/t;EOU/hl;% 
16.0% 0.0% 
7.0% 0.0% 
NO".. 00".. 
>.y'u o.o"<. 
22.0% 22.0% 0.0% 
19.0% " 0.0% unit 
value 
ECU/t 
1.364 
1 n «X 
591 
820 old rate new rate 
applied applied 
ECU/t ECU/t loss of own potential gain total 
resources n own resources 
ECU ECU ECU 
960,000 960,000 
2,619,000 2,619,000 
8,415,000 8,415.000 
y I i Calculations are based on Moroccos trade with the Kuropcan I ;nion ol I 2 loi 1994. 
Trade in the products in question with the Uirce now Member Slates is low, bul would bring in now own resources. 
Page 5 
comments 
reference quantity 
reference quantity 
(quota changed 
quota changed 
date changed 
date changed 
new quota, no impoits 
reference quantity 
no impoils in 1994 
no imports in 1994 
no impact 
new quota 
quota changed 
M Page 6 
EURO-MEDITERRANEAN AGREEMENT 
ESTABLISHING AN ASSOCIATION 
BETWEEN THE EUROPEAN COMMUNITIES 
AND THEIR MEMBER STATES, OF THE ONE PART, ~ 
AND THE KINGDOM OF MOROCCO, OF THE OTHER PART 
13 
THE KINGDOM OF BELGIUM, 
THE KINGDOM OF DENMARK, 
THE FEDERAL REPUBLIC OF GERMANY, 
THE HELLENIC REPUBLIC, 
THE KINGDOM OF SPAIN, 
THE FRENCH REPUBLIC, 
IRELAND, 
THE ITALIAN REPUBLIC, 
THE GRAND DUCHY OF LUXEMBOURG, 
THE KINGDOM OF THE NETHERLANDS, 
THE REPUBLIC OF AUSTRIA, 
THE PORTUGUESE REPUBLIC, 
THE REPUBLIC OF FINLAND, 
THE KINGDOM OF SWEDEN, 
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, 
Contracting Parties to the Treaty establishing the European Community and the Treaty 
establishing the European Coal and Steel Community, 
hereinafter referred to as the 'Member States', and 
THE EUROPEAN COMMUNITY 
AND THE EUROPEAN COAL AND STEEL COMMUNITY, 
hereinafter referred to as 'the Community', of the one part, and 
THE KINGDOM OF MOROCCO, 
hereinafter referred to as 'Morocco', of the other part, 
14 
CONSIDERING the proximity and interdependence which historic links and common 
values have established between the Community, its Member States and Morocco; 
CONSIDERING that the Community, its Member States and Morocco, wish to 
strengthen those links and to establish lasting relations, based on reciprocity, solidarity, 
partnership and co-development; 
CONSIDERING the importance which the Parties attach to the principles of the United 
Nations Charter, particularly the observance of human rights, democratic principles and 
economic freedom, which form the very basis of the Association; 
CONSIDERING recent political and economic developments both on the jEuropean 
continent and in Morocco, and the resulting common responsibilities with regard to the 
stability, security and prosperity of the Euro-Mediterranean region; 
CONSIDERING the considerable progress made by Morocco and its people towards 
achieving their objectives of full integration of the Moroccan economy into the world 
economy and participation in the community of democratic nations; 
CONSCIOUS, on the one hand, of the importance of relations in an overall Euro-
Mediterranean context and, on the other, of the objective of integration between the 
countries of the Maghreb; 
DESIROUS of fully achieving the objectives of the association between them by 
implementing the relevant provisions of this Agreement to bring the levels of economic 
and social development of the Community and Morocco closer to each other; 
CONSCIOUS of the importance of this Agreement, which is based on reciprocity of 
interests, mutual concessions, cooperation and dialogue; 
DESIROUS of establishing and developing political consultation on bilateral and 
international issues of mutual interest; 
TAKING ACCOUNT of the Community's willingness to provide Morocco with decisive 
support in its endeavours to bring about economic reform and adjustment and social 
development; 
CONSIDERING the commitment of both the Community and Morocco to free trade, in 
compliance with the rights and obligations arising out of the General Agreement on 
Tariffs and Trade (GATT) in its post-Uruguay Round form; 
DESIROUS of establishing cooperation, sustained by regular dialogue, on economic, 
social and cultural issues in order to achieve better mutual understanding; 
CONVINCED that this Agreement provides a suitable framework for the development 
of a partnership based on private initiative, a landmark option selected by both the 
Community and Morocco, and that it will create a climate conducive to economic, trade 
and investment relations between them, a consideration which offers vital backing for 
economic restructuring and technological modernization, 
15 
4 
HAVE AGREED AS FOLLOWS: 
Article 1 
1. An association is hereby established between the Community and its Member States, 
of the one part, and Morocco, of the other part. 
2. The aims of this Agreement are to: 
provide an appropriate framework for political dialogue between the Parties, 
allowing the development of close relations in all areas they consider relevant to 
such dialogue; 
establish the conditions for the gradual liberalization of trade in goods~ervices 
and capital; 
promote trade and the expansion of harmonious economic and social relations 
between the Parties, notably through dialogue and cooperation, so as to foster the 
development and prosperity of Morocco and its people; 
encourage integration of the Maghreb countries by promoting trade and 
cooperation between Morocco and other countries of the region; 
promote economic, social, cultural and financial cooperation. 
Article 2 
Respect for the democratic principles and fundamental human rights established by the 
Universal Declaration of Human Rights inspires the domestic and external policies of the 
Community and of Morocco and constitutes an essential element of this Agreement. 
it; 
TITLE I 
POLITICAL DIALOGUE 
Article 3 
1. A regular political dialogue shall be established between the Parties. It shall help build 
lasting links of solidarity between the partners which will contribute to the prosperity, 
stability and security of the Mediterranean region and bring about a climate of 
understanding and tolerance between cultures. 
2. Political dialogue and cooperation are intended in particular to: 
(a) facilitate rapprochement between the Parties through the development of better 
mutual understanding and regular coordination on international issues of common 
interest: 
(b) enable each Party to consider the position and interests of the other; 
(c) contribute to consolidating security and stability in the Mediterranean region and 
in the Maghreb in particular; 
(d) help develop joint initiatives. 
Article 4 
Political dialogue shall cover all issues of common interest to the Parties, examining in 
particular the conditions required to ensure peace, security and regional development 
through support for cooperation, notably within the Maghreb group of countries. 
Article 5 
Political dialogue shall be established at regular intervals and whenever necessary 
notably: ' ••. • 
(a) at ministerial level, principally within the Association Council; 
(b) at the level of senior officials representing Morocco, on the one hand, and 
the Council Presidency and the Commission on the other; 
(c) taking full advantage of all diplomatic channels including regular 
briefings, consultations on the occasion of international meetings and 
contacts between diplomatic representatives in third countries; 
(d) where appropriate, by any other means which would make a useful 
contribution to consolidating dialogue and increasing its effectiveness. 
17 
6 
TITLE II 
FREE MOVEMENT OF GOODS 
Article 6 
The Community and Morocco shall gradually establish a free trade area over a 
transitional period lasting a maximum of 12 years starting from the entry into force of 
this Agreement in accordance with the provisions of this Agreement and in conformity 
with those of the General Agreement on Tariffs and Trade 1994 and the other 
multilateral Agreements on trade in goods annexed to the Agreement establishing the 
WTO, hereinafter referred to as the GATT. 
CHAPTER 1 
INDUSTRIAL PRODUCTS 
Article 7 
The provisions of this Chapter shall apply to products originating m the Community and 
Morocco with the exception of the products referred in Annex II to the Treaty 
establishing the European Community. 
Article 8 
No new customs duties on imports nor charges having equivalent effect shall be 
introduced in trade between the Community and Morocco. 
Article 9 
Products originating in Morocco shall be imported into the Community free of customs 
duties and charges having equivalent effect. 
Article 10 
1. The provisions of this Chapter shall not preclude the retention by the Community of 
an agricultural component on imports of the goods originating in Morocco listed in 
Annex 1. 
The agricultural component shall reflect differences between the price on the Community 
market of the agricultural products considered as being used in the production of such 
goods and the price of imports from third countries where the total cost of the said basic 
products is higher in the Community. The agricultural component may take the form of 
a fixed amount or an ad valorem duty. Such differences shall be replaced, where 
appropriate, by specific duties based on tariffication of the agricultural component or by 
ad valorem duties. 
The provisions of Chapter 2 applicable to agricultural products shall apply mutatis 
mutandis to the agricultural component. 
18 
2. The provisions of this Chapter shall not preclude the separate specification by 
Morocco of an agricultural component in the import duties in force on the products listed 
in Annex 2 originating in the Community. The agricultural component may take the form 
of a fixed amount or an ad valorem duty. 
The provisions of Chapter 2 applicable to agricultural products shall apply mutatis 
mutandis to the agricultural component. 
3. In the case of the products shown in Annex 2, list 1, originating in the Community, 
Morocco shall apply upon the entry into force of this Agreement import duties and 
charges having equivalent effect no greater than those in force on 1 January 1995, within 
the limits of the tariff quotas shown in that list. 
During elimination of the industrial component of the duties pursuant to paragraph 4, the 
level of the duties to be applied in respect of the products for which the tariff quotas are 
to be abolished may not be higher than the level of the duties in force on 
1 January 1995. 
4. In the case of the products in Annex 2, list 2, originating in the Community, Morocco 
shall eliminate the industrial component of the duties in accordance with the provisions 
laid down in Article 11(2) of the Agreement in respect of products in Annex 3. 
In the case of the products in Annex 2, lists 1 and 3, originating in the Community, 
Morocco shall eliminate the industrial component of the duties in accordance wvth the 
provisions laid down in Article 11(3) of the Agreement in respect of products in 
Annex 4. 
5. The agricultural components applied pursuant to paragraphs 1 and 2 may be reduced 
where, in trade between the Community and Morocco, the charge applicable to a basic 
agricultural product is reduced or where such reductions are the result of mutual 
concessions relating to processed agricultural products. 
6. The reduction referred to in paragraph 5, the list of products concerned and, where 
appropriate, the tariff quotas within which the reduction applies shall be established by 
the Association Council. 
Article 11 ~ 
1. Customs duties and charges having equivalent effect applicable on import into 
Morocco of products originating in the Community other than those listed in Annexes 3, 
4 and 6 shall be abolished upon the entry into force of this Agreement. 
2. Customs duties and charges having equivalent effect applicable on import into 
Morocco of the products originating in the Community listed in Annex 3 shall be 
progressively abolished in accordance with the following schedule: 
on the date of entry into force of this Agreement each duty and charge shall be 
reduced to 75% of the basic duty; 
one year after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 50% of the basic duty; 
two years after the date of entry into force of this Agreement each duty and 
11) 
8 
charge shall be reduced to 25% of the basic duty; . . ' _ 
three years after the date of entry into force of this Agreement the remaining 
duties shall be abolished. 
3. Customs duties and charges having equivalent effect applicable on import into 
Morocco of the products originating in the Community listed in Annexe 4 shall be 
progressively abolished in accordance with the following schedules: 
in the case of the list appearing in Annex 4: 
three years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 90% of the basic duty; 
four years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 80% of the basic duty; 
five years after the date of entry into force of this Agreement eadTcTuty and 
charge shall be reduced to 70% of the basic duty; 
six years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 60% of the basic duty; 
seven years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 50% of the basic duty; 
eight years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 40% of the basic duty; 
nine years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 30% of the basic duty; 
ten years after the date of entry into force of this Agreement each du*y and 
charge shall be reduced to 20% of the basic duty; 
eleven years after the date of entry into force of this Agreement each duty and 
charge shall be reduced to 10% of the basic duty; 
twelve years after the date of entry into force of this Agreement the remaining 
duties shall be abolished. 
4. In the event of serious difficulties for a given product, the schedule for the list in 
Annex 4 may be reviewed by the Association Committee by common accord on the 
understanding that the schedule for which the review has been requested may not be 
extended in respect of the product concerned beyond the maximum transitional period 
of 12 years. If the Association Committee has not taken a decision within thirty days of 
its application to review the schedule, Morocco may suspend the schedule provisionally 
for a period which may not exceed one year. 
5. For each product the basic duty to which the successive reductions laid down in 
paragraphs 2 and 3 are to be applied shall be that actually applied vis-à-vis the 
Community on 1 January 1995. 
6. If, after 1 January 1995, any tariff reduction is applied on an erga omnes basis, the 
reduced duties shall replace the basic duties referred to in paragraph 5 as from the date 
when such reductions are applied. 
7. Morocco shall communicate its basic duties to the Community. 
Article 12 
1. Morocco hereby undertakes to eliminate the reference prices applied on 1 July 1995 
2t 
to the products listed in Annex 5 at the latest three years after the Agreement enters into 
force. 
In cases in which such reference prices are applied to textiles and clothing, those prices 
shall be progressively eliminated over a period of three years dating from the entry into 
force of the Agreement. The pace at which elimination of the reference prices takes place 
shall ensure that products originating in the Community retain a margin of preference of 
at least 25 % over the reference prices which Morocco applies on an erga omnes basis. 
If that margin of preference cannot be maintained, Morocco shall apply a tariff reduction 
to products originating in the Community. That tariff reduction must not be lower than 
5 % of the customs duties and charges having equivalent effect in force on the date on 
which that reduction is due to be made. 
If Morocco's commitments under the GATT provide for a shorter period for the 
elimination of import reference prices, that shorter period shall be applicable^ 
The provisions of Article 11 shall not apply to the products appearing in Annex 6, lists 
1 and 2, without prejudice to the following: 
(a) in the case of the products on list 1, the provisions of Article 19(2) shall apply 
only after the transitional period has elapsed, although they may be made to apply sooner 
by a decision of the Association Council; 
(b) the arrangements applying to the products on lists 1 and 2 shall be re-examined 
by the Association Council three years after the Agreement's entry into force. At the 
time of that re-examination, the Association Council shall establish a tariff-dismantling 
shcedule for the products appearing in Annex 6, apart from those of subheading 6309 00. 
Article 13 
The provisions concerning the abolition of customs duties on imports shall also apply to 
customs duties of a fiscal nature. 
Article 14 
1. Exceptional measures of limited duration which derogate from the provisions of 
Article 11 may be taken by Morocco in the form of an increase or reintroduction of 
customs duties. 
These measures may only concern jnfant industries, or certain sectors undergoing 
restructuring or facing serious difficulties, particularly where these difficulties produce 
major social problems., 
Customs duties on imports applicable in Morocco to products originating in the 
Community introduced by these measures may not exceed 25% ad valorem and shall 
maintain an element of preference for products originating in the Community. The total 
value of imports of the products which are subject to these measures may not exceed 
15% of total imports of industrial products from the Community during the last year for 
which statistics are available. 
These measures shall be applied for a period not exceeding five years unless a longer 
duration is authorized by the Association Committee. They shall cease to apply at the 
latest on the expiry of the maximum transitional period of twelve years. 
21 
10 
No such measures can be introduced in respect of a product if more than three years 
have elapsed since the elimination of all duties and quantitative restrictions or charges 
or measures having equivalent effect concerning that product. 
Morocco shall inform the Association Committee of any exceptional measures it intends 
to take and, at the request of the Community, consultations shall be held on such 
measures and the sectors to which they apply before they are implemented. When taking 
such measures Morocco shall provide the Committee with a schedule for the elimination 
of the customs duties introduced under this Article. This schedule shall provide for a 
phasing-out of these duties in equal annual instalments starting at the latest two years 
after their introduction. The Association Committee may decide on a different schedule. 
2. By way of derogation from the fourth subparagraph of paragraph 1, the Association 
Committee may exceptionally, to take account of the difficulties involved in -setting up 
a new industry, authorize Morocco to maintain the measures already taken pursuant to 
paragraph 1 foi a maximum period of three years beyond the twelve-year transitional 
period. 
CHAPTER 2 
AGRICULTURAL AND FISHERY PRODUCTS 
Article 15 
The provisions of this Chapter shall apply to the products originating in the CciiiLiunity 
and Morocco listed in Annex II to the Treaty establishing the European Community. 
Article 16 
The Community and Morocco shall gradually implement greater liberalization of their 
reciprocal trade in agricultural and fishery products. 
Article 17 
1. Agricultural and fishery products originating in Morocco shall be covered on import 
into the Community by the provisions contained respectively in Protocols 1 and 2. 
2. Agricultural products originating in the Community shall be covered on import into 
Morocco by the provisions contained in Protocol 3. 
Article 18 
1. After 1. January 2000 the Community and Morocco shall assess the situation with a 
view to adopting the liberalization measures to be applied by the Community and 
Morocco with effect from 1 January 2001 in accordance with the objective set out in 
Article 16. 
2. Notwithstanding the provisions of the preceding paragraph and taking account of the 
volume of trade in agricultural products between the two Parties and the particular 
sensitivity of such products, the Community and Morocco shall examine on a regular 
basis in the Association Council, product by product and on a reciprocal basis, the 
22 
11 
possibilities of granting each other further concessions. ' — . 
CHAPTER 3 
COMMON PROVISIONS 
Article 19 
1. No new quantitative restriction on imports or measure having equivalent effect 
. shall be introduced in trade between the Community and Morocco. 
2. Quantitative restrictions on imports and measures having equivalent effect in trade 
between Morocco and the Community shall be abolished upon the entry into force 
of this Agreement. 
3. Neither the Community nor Morocco shall apply to the other's exports customs 
duties or charges having equivalent effect nor quantitative restrictions or measures 
of equivalent effect. 
Article 20 
1. Should specific rules be introduced as a result of implementation of their agricultural 
policies or modification of their existing rules, or should the provisions on the 
implementation of their agricultural policies be modified or developed, the Comnunity 
and Morocco may modify the arrangements laid down in the Agreement in respect of the 
products concerned. 
The Party carrying out such modification shall inform the Association Committee 
thereof. At the request of the other Party, the Association Committee shall meet to take 
appropriate account of that Party's interests. 
2. If the Community or Morocco, in applying paragraph 1, modifies the arrangements 
made by this Agreement for agricultural products, they shall accord imports originating 
in the other Party an advantage comparable to that provided for in this Agreement. 
3 . Any modification of the arrangements made by this Agreement shall be the subject, 
at the request of the other Contracting Party, of consultations within the Association 
Council. 
Article 21 
Products originating in Morocco shall not enjoy more favourable treatment when 
imported into the Community than that applied by Member States among themselves. 
The provisions of this Agreement shall apply without prejudice to the provisions of 
Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the 
provisions of Community law to the Canary Islands. 
' Article 22 
1. The two Parties shall refrain from any measures or practice of an internal fiscal nature 
23 
12 
establishing, whether directly or indirectly, discrimination between the products of one 
Party and like products originating in the territory of the other Party. 
2. Products exported to the territory of one of the two Parties may not benefit from 
repayment of internal taxation in excess of the amount of direct or indirect taxation 
imposed on them. 
Article 23 
1. This Agreement shall not preclude the maintenance or establishment of customs 
unions, free trade areas or arrangements for frontier trade except in so far as they alter 
the trade arrangements provided for in this Agreement. 
2. Consultations between the Parties shall take place within the Association Committee 
concerning agreements establishing such customs unions or free trade areas and, where 
requested, on other major issues related to their respective trade policies with third 
countries. In particular in the event of a third country acceding to the Community, such 
consultations shall take place so as to ensure that account can be taken of the mutual 
interests of the Community and Morocco stated in this Agreement. 
Article 24 
If one of the Parties finds that dumping is taking place in trade with the other Party 
within the meaning of Article VI of the General Agreement on Tariffs and Trade, it may 
take appropriate measures against this practice in accordance with the Agreement relating 
to the application of Article VI of the General Agreement on Tariffs and Trade, related 
internal legislation and the conditions and procedures laid down in Article 27. 
Article 25 
Where any product is being imported in such increased quantities and under such 
conditions as to cause or threaten to cause: 
serious injury to domestic producers of like or directly competitive products in 
the territory of one of the Contracting Parties, or 
serious disturbances in any sector of the economy or difficulties which could 
bring about serious deterioration in the-economic situation of a region^ 
the Community or Morocco may take appropriate measures under the conditions and in 
accordance with the procedures laid down in Article 27. 
Article 26 
Where compliance with the provisions of Article 19(3) leads to: 
(i) re-export to a third country against which the exporting Party maintains, for the 
product concerned, quantitative export restrictions, export duties or measures or 
charges having equivalent effect, or 
(ii) a serious shortage, or threat thereof, of a product essential to the exporting Party, 
and where the situations referred to above give rise, or are likely to give rise, to major 
difficulties for the exporting Party, that Party may take appropriate measures under the 
conditions and in accordance with the procedures laid down in Article 27. The measures 
9 4 
13 
shall be non-discriminatory and shall be eliminated when conditions no longer justify 
their maintenance. 
Article 27 
1. In the event of the Community or Morocco subjecting imports of products' liable to 
give rise to the difficulties referred to in Article 25 to an administrative procedure having 
as its purpose the rapid supply of information on trade flow trends, it shall inform the 
other Party. 
2. In the cases specified in Articles 24, 25 and 26, before taking the measures provided 
for therein or, in cases to which paragraph 3(d) applies, as soon as possible, the 
Community or Morocco, as the case may be, shall supply the Association Committee 
with all relevant information with a view to seeking a solution acceptable tcrthe two 
Parties. 
In the selection of measures, priority must be given to those which least disturb the 
functioning of this Agreement. 
The safeguard measures shall be notified immediately to the Association Committee by 
the Party concerned and shall be the subject of periodic consultations within that body, 
.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 24, the exporting Party must be informed of the dumping case 
as soon as the authorities of the importing Party have initiated an investigation. 
When no end has been put to the dumping within the meaning of Article VI of 
the GATT or no other satisfactory solution has been reached within 30 days of 
the matter being referred, the importing Party may adopt the appropriate 
measures; 
(b) as regards Article 25, the difficulties arising from the situation referred to in that 
Article shall be referred for examination to the Association Committee, which 
may take any decision needed to put an end to such difficulties. 
If the Association Committee or the exporting Party has not taken a"decision 
putting an end to the difficulties or no other satisfactory solution has been reached 
within *30 days of the matter being referred, the importing Party may adopt the 
appropriate measures to remedy the problem. These measures must not exceed 
the scope of what is necessary to remedy the difficulties which have arisen; 
(c) as regards Article 26, the difficulties arising from the situations referred to in that 
Article shall be referred for examination to the Association Committee. 
The Association Committee may take any decision needed to put an end to the 
difficulties. If it has not taken such a decision within 30 days of the matter being 
referred to it, the exporting Party may apply appropriate measures to exports of 
the product concerned; 
(d) where exceptional circumstances requiring immediate action make prior 
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information or examination, as the case may be, impossible, the Community or 
Morocco, whichever is concerned, may, in the situations specified in Articles 24, 
25 arid 26, apply forthwith the precautionary measures strictly necessary to deal 
with the situation and shall inform the other Party immediately thereof. 
Article 28 
The Agreement shall not preclude prohibitions or restrictions on imports, exports or 
goods in transit justified on grounds of public morality, public policy or public security; 
the protection of health and life of humans, animals or plants; the protection of national 
treasures of artistic, historic or archaeological value or the protection of intellectual, 
industrial and commercial property or rules relating to gold and silver. Such prohibitions 
or restrictions shall not, however, constitute a means of arbitrary discrimination or a 
disguised restriction on trade between the Parties. 
Article 29 
The concept of "originating products" for the purposes of implementing this Title and 
the methods of administrative cooperation relating thereto are laid down in Protocol 4. 
Article 30 
The Combined Nomenclature of goods shall be applied to the classification of goods in 
trade between the two Parties. 
9 6 
15 
TITLE III 
RIGHT OF ESTABLISHMENT AND SERVICES 
Article SI 
1. The Parties agree to widen the scope of the Agreement to cover the right of 
establishment of one Party's firms on the territory of the other and liberalization of the 
provision of services by one Party's firms to consumers of services in the other. 
2. The Association Council will make recommendations for achieving the objective 
described in paragraph 1. 
In making such recommendations, the Association Council will take account of past 
experience of implementation of reciprocal most-favoured-nation treatment and of the 
obligations of each Party under the General Agreement on Trade in Services annexed to 
the Agreement establishing the WTO, hereinafter referred to as the "GATS", particularly 
Article V of the latter. 
3. The Association Council will make a first assessment of ths achievement of this 
objective no later than five years after the Agreement enters into force. 
4. Without prejudice to the provisions of paragraph 3, the Association Council shall, 
once the Agreement is in force, examine the international maritime transport sector with 
a view to making appropriate recommendations for liberalization measures. The 
Association Council shall take account of the results of GATS negotiations on this matter 
subsequent to the end of the Uruguay Round. 
Article 32 
1. At the outset, each of the Parties shall reaffirm its obligations under the GATS, 
particularly the. obligation to grant reciprocal most-favoured-nation treatment in the 
service sectors covered by that obligation. 
2. In accordance with the GATS, such treatment shall not apply to: 
(a) advantages granted by either Party under the terms of an agreement of the 
type defined in Article V of the GATS or to measures taken on the basis 
of such an agreement; 
(b) other advantages granted in accordance with the list of exemptions from 
most-favoured-nation treatment annexed by either Party to the GATS. 
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16 
TITLE IV 
PAYMENTS, CAPITAL, COMPETITION 
AND OTHER ECONOMIC PROVISIONS 
CHAPTER I 
CURRENT PAYMENTS AND MOVEMENT OF CAPITAL 
Article 33 
Subject to the provisions of Article 35, the Parties undertake to allow all current 
payments for current transactions to be made in a freely convertible currency. 
Article 34 
1. With regard to transactions on the capital account of balance of payments, the 
Community and Morocco shall ensure, from the entry into force of this Agreement, that 
capital relating to direct investments in Morocco in companies formed in accordance with 
current laws can move freely, and that the yield from such investments and any profit 
stemming therefrom can be liquidated and repatriated. 
2. The Parties shall consult each other with a view to facilitating, and fully liberalizing 
when the time is right, the movement of capital between the Community and Morocco. 
Article 35 
Where one or more Member States of the Community, or Morocco, is in serious balance 
of payments difficulties, or under threat thereof, the Community or Morocco, as the 
case may be, may, in accordance with the conditions established under the General 
Agreement on Tariffs and Trade and Articles VIII and XIV of the Articles of Agreement 
of the International Monetary Fund, adopt restrictions on current transactions which shall 
be of limited duration and may not go beyond what is necessary to remedy the balance 
of payments situation. The Community or Morocco, as the case may be, shall inform 
the other Party forthwith and shall submit to it as soon as possible a timetable for the 
elimination of the measures concerned. 
9 8 
17 
CHAPTER 2 
COMPETITION AND OTHER ECONOMIC PROVISIONS 
Article 36 
1. The following are incompatible with the proper functioning of the Agreement, 
in so far as they may affect trade between the Community and Morocco: 
(a) 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; 
(b) abuse by one or more undertakings of a dominant position in the territories 
of the Community or of Morocco as a whole or in a substantial part thereof; 
(c) any state aid which distorts or threatens to distort competition byTavouring 
certain undertakings or the production of certain goods, with the exception of 
cases in which a derogation is allowed under the Treaty establishing the European 
Coal and Steel Community. 
2. Any practices contrary to this Article shall be assessed on the basis of criteria 
arising from the application of the rules of Articles 85, 86 and 92 of the Treaty 
establishing the European Community and, in the case of products failing within the 
scope of the European Coal and Steel Community, the rules of Articles 65 and 66 of the 
Treaty establishing that Community, and the, rules relating to state aid, including 
secondary legislation. 
3. The Association Council shall, within five years of the entry into force of this 
Agreement, adopt by decision the necessary rules for the implementation of paragraphs 
1 and 2. 
Until these rules are adopted, the provisions of the Agreement on interpretation and 
application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and 
Trade shall be applied as the rules for the implementation of paragraph 1(c) and related 
parts of paragraph 2. 
4. (a) For the purposes of applying the provisions of paragraph 1(c), the Parties 
recognize that during the first five years after the entry into force of this 
Agreement, any state aid granted by Morocco shall be assessed taking into 
account the fact that Morocco shall be regarded as an area identical to those 
areas of the Community described in Article 92(3)(a) of the Treaty establishing 
the European Community. 
During the same period of time, Morocco may exceptionally, as regards ECSC 
steel products, grant state aid for restructuring purposes provided that: 
it leads to the viability of the recipient firms under normal market 
conditions at the end of the restructuring period; 
the amount and intensity of such aid are strictly limited to what is 
absolutely necessary in order to restore such viability and are 
progressively reduced; 
the restructuring programme is linked to a comprehensive plan for 
rationalizing capacity in Morocco. 
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18 
The Association Council shall, taking into account the economic situation of 
Morocco, decide whether the period of five years should be extended. 
(b) Each Party shall ensure transparency in the area of state aid, inter alia 
by reporting annually to the other Party on the total amount and the distribution 
of the aid given and by providing, upon request, information on aid schemes. 
Upon request by one Party, the other Party shall provide information on 
particular individual cases of state aid. 
5. With regard to products referred to in Chapter II of Title II: 
the provisions of paragraph 1(c) do not apply, 
any practices contrary to paragraph 1(a) should be assessed according to 
the criteria established by the Community on the basis of Articles 42 and 
43 of the Treaty establishing the European Community, and in particular 
those established in Council Regulation No 26/62. 
6. If the Community or Morocco considers that a particular practice is incompatible 
with the terms of paragraph 1, and: 
is not adequately dealt with under the implementing rules referred to in 
paragraph 3, or 
in the absence of such rules, and if such practice causes or threatens to 
cause serious prejudice to the interest of the other Party or material injury 
to its domestic industry, including its services industry, 
it may take appropriate measures after consultation within the Association Commutée or 
after 30 working days following referral to that Committee. 
In the case of practices incompatible with paragraph 1(c) of this Article, such appropriate 
measures may, where the General Agreement on Tariffs and Trade applies thereto, only 
be adopted in accordance with the procedures and under the conditions laid down by the 
General Agreement on Tariffs and Trade and any other relevant instrument negotiated 
under its auspices which is applicable between the Parties. 
7. Notwithstanding any provisions to the contrary adopted in accordance with 
paragraph 3, the Parties shall exchange information taking into account the limitations 
imposed by the requirements of professional and business secrecy. 
Article 37 
The Member States and Morocco shall progressively adjust, without affecting 
commitments made under the GATT, any state monopolies of a commercial character 
so as to ensure that, by the end of the fifth year following the entry into force of this 
Agreement, no discrimination regarding the conditions under which goods are procured 
and marketed exists between nationals of the Member States and of Morocco. The 
Association Committee will be informed about the measures adopted to implement this 
objective. 
Article 38 
With regard to public enterprises and enterprises which have been granted special or 
exclusive rights, the Association Council shall ensure, from the fifth year following the 
entry into force of the Agreement, that no measure which disturbs trade between the 
3 a 
19 
Community and Morocco in a manner which runs counter to the interests of The Parties 
is adopted or retained. This provision shall not impede the performance in fact or in law 
of the specific functions assigned to those enterprises. 
Article 39 
1. The Parties shall provide suitable and effective protection of intellectual, 
industrial and commercial property rights, in line with the highest international standards. 
This shall encompass effective means of enforcing such rights. 
2. Implementation of this Article and of Annex 7 shall be regularly assessed by the 
Parties. If difficulties which affect trade arise in connection with intellectual, industrial 
and commercial property rights, either Party may request urgent consultations to find 
mutually satisfactory solutions. 
Article 40 
1. The Parties shall take appropriate steps to promote the use by Morocco of 
Community technical rules and European standards for industrial and agri-food products 
and certification procedures. 
2. Using the principles set out in paragraph 1 as a basis, the Parties shall, when the 
circumstances are right, conclude agreements for the mutual recognition of certification. 
Article 41 
1. The Parties shall take as their aim a reciprocal and gradual liberalization of public 
procurement contracts. 
2. The Association Council shall take the steps necessary to implement paragraph 1. 
o 4 
20 
TITLE V 
ECONOMIC COOPERATION 
Article 42 
Objectives 
1. The Parties undertake to step up economic cooperation in their mutual interest and 
in the spirit of partnership which is at the root of this Agreement. 
2. The aim of economic cooperation shall be to back Morocco's own efforts to 
achieve sustainable economic and social development. 
Article 43 
Scope 
1. Cooperation shall be targeted first and foremost at areas of activity suffering the 
effects of internal constraints and difficulties or affected by the process of liberalizing 
Morocco's economy as a whole, and more particularly by the liberalization of trade 
between Morocco and the Community. 
2. Similarly, cooperation shall focus on areas likely to bring the economies of the 
Community and Morocco closer together, particularly those which will generate growth 
and employment. 
3. Cooperation shall foster economic integration within the Maghreb using any 
measures likely to further such relations within the region. 
4. Preservation of the environment and ecological balances shall constitute a central 
component of the various fields of economic cooperation. 
5. Where appropriate, the Parties shall determine by agreement other fields of 
economic cooperation. 
Article 44 
Methods 
Economic cooperation shall involve methods including: 
,(a) regular economic dialogue between the two Parties covering all aspects of 
macroeconomic policy; 
(b) communication and exchanges of information; 
(c) advice, use of the services of experts and training; 
(d) joint ventures; 
(e) assistance with technical, administrative and regulatory matters. 
32 
21 
Article 45 ~ 
Regional cooperation 
In order to make the most of this Agreement, the Parties shall foster all activities which 
have a regional impact or involve third countries, notably: 
(a) intra-regional trade within the Maghreb; 
(b) environmental matters; 
(c) the development of economic infrastructure; 
(d) research in science and technology; 
(e) cultural matters; 
(f) customs matters; 
(g) regional institutions and the establishment of common or harmonized programmes 
and policies. 
Article 46 
Education and training 
The aim of cooperation shall be to: 
(a) find ways to bring about a significant improvement in education and training, 
including vocational training; 
(b) place special emphasis on giving the female population access to education, 
including technical training, higher education and vocational training; 
(c) encourage the establishment of lasting links between specialist bodies on the 
Parties' territories in order to pool and exchange experience and methods. 
Article 47 
Scientific, technical and technological cooperation 
The aim of cooperation shall be to: 
(a) encourage the establishment of permanent links between the Parties' scientific 
communities, notably by means of: 
providing Morocco with access to Community research and technological 
development programmes in accordance with Community rules governing 
non-Community countries' involvement in such programmes; 
Moroccan participation in networks of decentralized cooperation; 
promoting synergy in training arid research; 
(b) improve Morocco's research capabilities; 
(c) stimulate technological innovation and the transfer of new technology and 
know-how; 
(d) encourage all activities aimed at establishing synergy at regional level. 
Article 48 
Environment 
The aim of cooperation shall be to prevent deterioration of the environment, to improve 
the quality of the environment, to protect human health and to achieve rational use oi' 
natural resources for sustainable development. 
^Q 
22 
The Parties undertake to cooperate in areas including: — 
(a) soil and water quality; 
(b) the consequences of development, particularly industrial development (especially 
safety of installations and waste); 
(c) monitoring and preventing pollution of the sea. 
Article 49 
Industrial cooperation 
The aim of cooperation shall be to: 
(a) encourage cooperation between the Parties' economic operators, including 
cooperation in the context of access for Morocco to Communityjbusiness 
networks and decentralized cooperation networks; 
(b) back the effort to modernize and restructure Morocco's public and private sector 
industry (including the agri-food industry); 
(c) foster an environment which favours private initiative, with the aim of stimulating 
and diversifying output for the domestic and export markets; 
(d) make the most of Morocco's human resources and industrial potential through 
better use of policy in the fields of innovation and research and technological 
development; 
(e) facilitate access to credit to finance investment. 
Article 50 
Promotion and protection of investment 
The aim of cooperation shall be to create a favourable climate for flows of investment, 
and to use the following in particular: 
(a) the establishment of harmonized and simplified procedures, co-investment 
machinery (especially to link small and medium-sized enterprises) and methods 
of identifying and providing information on investment opportunities; 
(b) the establishment, where appropriate, of a legal framework to promote 
investment, chiefly through the conclusion by Morocco and the Member States 
of investment protection agreements and agreements preventing double taxation. 
Article 51 
Cooperation in standardization and conformity assessment 
The Parties shall cooperate in developing: . 
(a) the use of Community rules in standardization, metrology, quality control and 
conformity assessment; 
(b) the updating of Moroccan laboratories, leading eventually to the conclusion of 
mutual recognition agreements for conformity assessment; • 
(c) the bodies responsible for intellectual, industrial and commercial property and for 
standardization and quality in Morocco. 
Article 52 
Approximation of legislation 
23 
Cooperation shall be aimed at helping Morocco to bring its legislation closeF-to that of 
the Community in the areas covered by this Agreement. 
Article 53 
Financial services 
The aim of cooperation shall be to achieve closer common rules and standards in areas 
including the following: 
(a) bolstering and restructuring Morocco's financial sectors; 
(b) improving accounting, auditing, supervision and regulation of financial services 
and financial monitoring in Morocco. 
Article 54 
Agriculture and fisheries 
The aim of cooperation shall be to: 
(a) modernize and restructure agriculture and fisheries through methods including the 
modernization of infrastructure and equipment, the development of packaging and 
storage techniques and the improvement of private distribution and marketing 
chains; 
(b) diversify output and external markets; 
(c) achieve cooperation in health, plant health and growing techniques. 
Article 55 
Transport 
The aim of cooperation shall be to: 
(a) achieve the restructuring and modernization of road, rail, port and airport 
infrastructure of common interest, in correlation with major trans-European 
communication routes; 
(b) define and apply operating standards comparable to those found in the 
Community; 
(c) bring equipment up to Community standards, particularly where multimodal 
transport, containerization and transhipment are concerned; 
(d) gradually improve road, maritime and multimodal transit and the management of 
ports, airports, sea and air traffic and railways. 
Article 56 
Télécommunications and information technology 
Cooperation shall focus on: 
(a) telecommunications in general; 
(b) standardization, conformity testing and certification for information technology 
and telecommunications; 
(c) dissemination of new information technologies, particularly in relation to 
networks and the interconnection of networks (ISDN - integrated services digital 
networks - and EDI - electronic data interchange); 
35 
24 
(d) stimulating research on and development of new communication and information 
technology facilities to develop the market in equipment, services and applications 
related to information technology and to communications, services and 
installations. 
Article 57 
Energy 
Cooperation shall focus on: 
(a) renewable energy; 
(b) promoting the saving of energy; 
(c) applied research relating to networks of databases linking the twQjParties' 
economic and social operators; 
(d) backing efforts to modernize and develop energy networks and the 
interconnection of such networks with Community networks. 
Article 58 
Tourism 
The aim of cooperation shall be to develop tourism, particularly with regard to: 
(a) catering management and quality of service in the various fields connected with 
catering; 
(b) development of marketing; 
(c) promotion of tourism for young people. 
Article 59 
Cooperation in customs matters 
1. The aim of cooperation shall be to ensure fair trade and compliance with trade 
rules. It shall focus on: 
(a) simplifying customs checks and procedures; 
(b) the use of the Single Administrative Document and creating a link 
between the Community and Moroccan transit systems. -
2. Without prejudice to the other forms of cooperation provided for in this 
Agreement, and particularly those provided for in Articles 61 and 62, the 
Contracting Parties' administrative authorities shall provide mutual assistance in 
accordance with the terms of Protocol 5. 
Article 60 
Cooperation in statistics 
The aim of cooperation shall be to bring the methods used by the Parties closer together 
and to put to use data on all areas covered by this Agreement for which statistics can be 
collected. 
Article-61 ~ 36 
25 
Money laundering -
1. The Parties agree on the need to work towards and cooperate on preventing the 
use of their financial systems to launder the proceeds of criminal activities in general and 
drug trafficking in particular. 
2. Cooperation in this area shall include administrative and technical assistance with 
the purpose of establishing suitable standards against money laundering equivalent to 
those adopted by the Community and international forums this field, including the 
Financial Action Task Force (FATF). 
Article 62 
Combating drug use and trafficking 
1. The aim of cooperation shall be to: 
(a) improve the effectiveness of policies and measures to prevent and combat 
the production and supply of and trafficking in narcotics and psychotropic 
substances; 
(b) eliminate illicit consumption of such products. 
2. The Parties shall together set out appropriate strategies and methods of 
cooperation, in line with their own legislation, to attain these objectives. For any action 
which is not conducted jointly, there shall be consultations and close coordinati» n. 
Such action may involve the appropriate public and private sector institutions and 
international organizations, in collaboration with the government of Morocco and the 
relevant authorities in the Community and the Member States. 
3. Cooperation shall take the following forms in particular: 
(a) the establishment or expansion of clinics/hostels and information centres 
for the treatment and rehabilitation of drug addicts; 
(b) the implementation of prevention, information, training and 
epidemiological research projects; 
(c) the establishment of standards for preventing diversion of precursors and 
other essential ingredients for the illicit manufacture of narcotics and 
psychotropic substances which are equivalent to those adopted by the 
Community and the appropriate international authorities, particularly the 
Chemicals Action Task Force (CATF); 
(d) the planning and implementation of programmes providing alternatives to 
the illicit cultivation of narcotic plants in areas where such cultivation 
occurs. 
Article 63 
The two Parties shall together establish the procedures needed to achieve cooperation in 
the fields covered by this Title. 
37 
26 
TITLE VI 
COOPERATION IN SOCIAL AND CULTURAL MATTERS 
CHAPTER 1 
WORKERS 
Article 64 
1. The treatment accorded by each Member State to workers of Moroccan nationality 
employed in its territory shall be free from any discrimination based on nationality, as 
regards working conditions, remuneration and dismissal, relative to its own nationals. 
2. All Moroccan workers allowed to undertake paid employment in the territory of 
a Member State on a temporary basis shall be covered by the provisions of paragraph 1 
with regard to working conditions and remuneration. 
3. Morocco shall accord the same treatment to workers who are nationals of a 
Member State and employed in its territory. 
Article 65 
1. Subject to the provisions of the following paragraphs, workers of Mo ocean 
nationality and any members of their families living with them shall enjoy, in the field 
of social security, treatment free from any discrimination based on nationality relative 
to nationals of the Member States in which they are employed. 
The concept of social security shall cover the branches of social security dealing 
with sickness and maternity benefits, invalidity, old-age and survivors' benefits, 
industrial accident and occupational disease benefits and death, unemployment 
and family benefits. 
These provisions shall not, however, cause the other coordination rules provided 
for in Community legislation based on Article 51 of the EC Treaty to apply, 
except under the conditions set out in Article 67. _ 
2. All periods of. insurance, employment or residence completed by such workers 
in the various Member States shall be added together for the purpose of pensions and 
annuities in respect of old age, invalidity and survivors' benefits and family, sickness and 
maternity benefits and also for that of medical care for the workers and for members of 
their families resident in the Community. 
3. The workers in question shall receive family allowances for members of their 
families who are resident in the Community. 
4. The workers in question shall be able to transfer freely to Morocco, at the rates 
applied by virtue of the legislation of the debtor Member State or States, any pensions 
or annuities in respect of old age, survivor status, industrial accident or occupational 
disease, or of invalidity resulting from industrial accident or occupational disease, except 
in the case of special non-contributory benefits. 38 
27 
5. Morocco shall accord to workers who are nationals of a Member State and 
employed in its territory, and to the members of their families, treatment similar to that 
specified in paragraphs 1, 3 and 4. 
Article 66 
The provisions of this Chapter shall not apply to nationals of the Parties residing or 
working illegally in the territory of their host countries. 
Article 67 
1. Before the end of the first year following the entry into force of this Agreement, 
the Association Council shall adopt provisions to implement the principles set out in 
Article 65. 
2. The Association Council shall adopt detailed rules for administrative cooperation 
providing the necessary management and monitoring guarantees for the application of the 
provisions referred to in paragraph 1. 
Article 68 
The provisions adopted by the Association Council in accordance with Article 67 shall 
not affect any rights or obligations arising from bilateral agreements linking Morocco and 
the Member States where those agreements provide for more favourable treatment of 
nationals of Morocco or of the Member States. 
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28 • 
CHAPTER 2 
DIALOGUE IN SOCIAL MATTERS 
Article 69 
1. The Parties shall conduct regular dialogue on any social matter which is of 
interest to them. 
2. Such dialogue shall be used to find ways to achieve progress in the field of 
movement of workers and equal treatment and social integration for Moroccan and 
Community nationals residing legally in the territories of their host countries. 
3. Dialogue shall notably cover all issues connected with: 
(a) the living and working conditions of the migrant communities; 
(b) migration; 
(c) illegal immigration and the conditions governing the return of individuals 
who are in breach of the legislation dealing with the right to stay and the 
right of establishment in their host countries; 
(d) schemes and program mes to encourage equal treatment between Moroccan 
and Community nationals, mutual knowledge of cultures and civilizations, 
the furthering of tolerance and the removal of discrimination. 
Article 70 
Dialogue on social matters shall be conducted at the same levels and in accordance with 
the same procedures as provided for in Title I of this Agreement, which can itself 
provide a framework for that dialogue. 
40 
30 
CHAPITER 3 
COOPERATION IN THE SOCIAL FIELD 
Article 71 
1. With a view to consolidating cooperation between the Parties in the social field, 
projects and programmes shall be carried out in any area of interest to them. 
Priority will be afforded to: 
(a) reducing migratory pressure, notably by improving living conditions, creating jobs 
and developing training in areas from which emigrants come; 
(b) resettling those repatriated because of their illegal status under the legislation of the 
state in question; 
(c) promoting the role of women in the economic and social development process 
through education and the media in step with Moroccan policy on the matter; 
(d) bolstering and developing Morocco's family planning and mother and child 
protection programmes; 
(e) improving the social protection system; 
(f) enhancing the health cover system; 
(g) implementing and financing exchange and leisure programmes for mixed groups of 
Moroccan and European young people residing in the Member States, with •». view 
to promoting mutual knowledge of their respective cultures and fostering tolerance. 
Article 72 
Cooperation schemes may be carried out in coordination with Member States and 
relevant international organizations. 
le>1 
Article 73 
A working party shall be set up by the Association Council by the end of the first year 
following the entry into force of this Agreement. It shall be responsible for the 
continuous and regular evaluation of the implementation of Chapters 1 to 3._ 
41 
31 
CHAPTER 4 
COOPERATION ON CULTURAL MATTERS 
Article 74 
1. In order to boost mutual knowledge and understanding, taking account of activities 
already carried out, the Parties shall undertake - while respecting each other's culture -
to provide a firmer footing for lasting cultural dialogue and to promote continuous 
cultural cooperation between them, without ruling out any field of activity. 
2. In putting together cooperation projects and programmes and carrying out joint 
activities, the Parties shall place special emphasis on young people, on written and 
audio-visual means of expression and communication, and on the protectiomof their 
heritage and the dissemination of culture. 
3. The Parties agree that cultural cooperation programmes already under way in the 
Community or in one or more of its Member States may be extended to Morocco. 
42 
32 
TITLE VII 
FINANCIAL COOPERATION 
Article 75 
With a view to full attainment of the Agreement's objectives, financial cooperation shall 
be implemented for Morocco in line with the appropriate financial procedures and 
resources. 
These procedures shall be adopted by mutual agreement between the Parties by means 
of the most suitable instruments once the Agreement enters into force. 
In addition to the areas covered by the Titles V and VI of this Agreement, cooperation 
shall entail: 
facilitating reforms aimed at modernizing the economy; 
updating economic infrastructure; 
promoting private investment and job creation activities; 
taking into account the effects of the progressive introduction of a free trade area on 
the Moroccan economy ,in particular where the updating and restructuring of 
industry is concerned; 
flanking measures for policies implemented in the social sectors. 
Article 76 
Within the framework of Community instruments intended to buttress structural 
adjustment programmes in the Mediterranean countries - and in close coordination with 
the Moroccan authorities and other contributors, in particular the international financial 
institutions - the Community will examine suitable ways of supporting structural policies 
carried out by Morocco to restore financial equilibrium in all its key aspects and create 
an economic environment conducive to boosting growth, while at the same time 
enhancing social welfare. 
Article 77 
In order to ensure a coordinated approach to dealing with the exceptional macroeconomic 
and financial problems which could stem from the progressive implementation of the 
Agreement, the Parties shall closely monitor the development of trade and financial 
relations between the Community and Morocco as part of the regular economic dialogue 
established under Title V. 
43 
33 
TITLE VIII 
INSTITUTIONAL, GENERAL AND FINAL PROVISIONS 
Article 78 
An Association Council is hereby established which shall meet at ministerial level once a year 
and when circumstances require, on the initiative of its Chairman and in accordance with the 
conditions laid down in its rules of procedure. 
It shall examine any major issues arising within the framework of this Agreement and any 
other bilateral or international issues of mutual interest. 
Article 79 
1. The Association Council shall consist of the members of the Council of the European 
Union and members of the Commission of the European Communities, on the one hand, and 
of members of the Government of the Kingdom of Morocco, on the other. 
2. Members of the Association Council may arrange to be represented, in accordance with 
the provisions laid down in its rules of procedure. 
3. The Association Council shall establish its rules of procedure. 
4. The Association Council shall be chaired in turn by a member of the Council of the 
European Union and a member of the Government of the Kingdom of Morocco in accordance 
with the provisions laid down in its rules of procedure. 
Article 80 
The Association Council shall, for the purpose of attaining the objectives of the Agreement, 
have the power to take decisions in the cases provided for therein. 
The decisions taken shall be binding on the Parties, which shall take the measures necessary 
to implement the decisions taken. The Association Council may also make appropriate 
recommendations. 
It shall draw up its decisions and recommendations by agreement between the two Parties. 
Article 81 
1. Subject to the powers of the Council, an Association Committee is hereby established 
which shall be responsible for the implementation of the Agreement. 
2. The Association Council may delegate to the Association Committee, in full or in part, 
any of its powers. 
44 
34 
Article 82 
1. The Association Committee, which shall meet at the level of officials, shall consist of 
representatives of members of the Council of the European Union and of members of the 
Commission of the European Communities, on the one hand, and of representatives of the 
Government of the Kingdom of Morocco, on the other. 
2. The Association Committee shall establish its rules of procedure. 
3. The Association Committee shall be chaired in turn by a representative of the 
Presidency of the Council of the European Union and by a representative of the Government 
of the Kingdom of Morocco. 
The Association Committee shall normally meet alternately in the Community and in 
Morocco. 
Article 83 
The Association Committee shall have the power to take decisions for the management 
of the Agreement as well as in those areas in which the Council has delegated its powers to 
it. 
Itrshall draw up its decisions by agreement between the Parties. These decisions shall 
be binding on the Parties, which shall take the measures necessary to implement the decisions 
taken. 
Article 84 
The Association Council may decide to set up any working group or body necessary for the 
implementation of the Agreement. 
Article 85 
The Association Council shall take all appropriate measures to facilitate cooperation and 
contacts between the European Parliament and the parliamentary institutions of the Kingdom 
of Morocco, and between the Economic and Social Committee of the Community and its 
counterpart in the Kingdom of Morocco. 
Article 86 
1. Either Party may refer to the Association Council any dispute relating to the application 
or interpretation of this Agreement. 
2. The Association Council may settle the dispute by means of a decision. 
3. Each Party shall be bound to take the measures involved in carrying out the decision 
referred to in paragraph 2. 
45 
35 . 
4. In the event of it not being possible to settle the dispute in accordance with paragraph 2, 
either Party may notify the other of the appointment of an arbitrator; the other Party must 
then appoint a second arbitrator within two months. For the application of this procedure, the 
Community and the Member States shall be deemed to be one Party to the dispute. 
The Association Council shall appoint a third arbitrator. 
The arbitrators' decisions shall be taken by majority vote. 
Each party to the dispute must take the steps required to implement the decision of the 
arbitrators. 
Article 87 
Nothing in the 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; 
(b) which relate to the production of, or 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 the event of serious internal disturbances 
affecting the maintenance of law and order, in time of war or serious international tension 
constituting threat of war or in order to carry out obligations it has accepted for the purpose 
of maintaining peace and international security. 
Article 88 
1. In the fields covered by this Agreement, and without prejudice to any special provisions 
contained therein: 
- the arrangements applied by the Kingdom of Morocco in respect of the Community shall 
not give rise to any discrimination between the Member States, their nationals, or their 
companies or firms, ~ 
- the arrangements applied by the Community m respect of the Kingdom of Morocco shall 
not give rise to any discrimination between Moroccan nationals or its companies or firms. 
Article 89 
Nothing in the Agreement shall have the effect of: 
extending the fiscal advantages granted by either Party in any international agreement 
or arrangement by which it is bound; 
preventing the adoption or application by either Party of any measure aimed at 
preventing fraud or the evasion of taxes; 
4<> 
36 
opposing the right of either Party to apply the relevant provisions of its Jax legislation 
to taxpayers who are not in an identical situation as regards their place of residence. 
Article 90 
1. The Parties shall take any general or specific measures required to fulfil their 
obligations under the Agreement. They shall see to it that the objectives set out in the 
Agreement are attained. 
2. If either Party considers that the other Party has failed to fulfil an obligation under the 
Agreement, it may take appropriate measures. Before so doing, except in cases of special 
urgency, it shall supply the Association Council with all the relevant information required for 
a thorough examination of the situation with a view to seeking a solution acceptable to the 
Parties. 
In the selection of measures, priority must be given to those which least disturb the 
functioning of the Agreement. These measures shall be notified immediately to the 
Association Council and shall be the subject of consultations within the Association Council 
if the other Party so requests. 
Article 91 
Protocols 1 to 5, Annexes 1 to 7 and the declarations shall form an integral ; art of the 
Agreement.The declarations and exchanges of letters can be found in the Final Act, which 
shall likewise form an integral part of the Agreement. 
Article 92 
For the purposes of this Agreement, "Parties" shall mean, on the one hand, the Community 
or the Member States, or the Community and its Member States, in accordance with their 
respective powers, and Morocco, on the other. 
Article 93 
This Agreement shall be concluded for an unlimited period. 
Either Party may denounce this Agreement by notifying the other Party. The Agreement 
shall cease to apply six months after the date of such notification. 
Article 94 
This Agreement shall apply, on the one hand, to the territories in which the Treaties 
establishing the European Community and the European Coal And Steel Community are 
applied and under the conditions laid down in those Treaties and, on the other, to the territory 
of the Kingdom of Morocco. 
47 
37 
Article 95 
This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, 
German, Greek, Italian, Portuguese, Spanish, Swedish and Arabic languages, each of these 
texts being equally authentic. . 
Article 96 
1. The Agreement shall be approved by the Contracting Parties in accordance with their own 
procedures. 
It shall enter into force on the first day of the second month following the date on which the 
Contracting Parties notify each other that the procedures referred to in the fiFSt- paragraph 
have been completed. 
2. Upon its entry into force, the Agreement shall replace the Cooperation Agreement between 
the European Community and the Kingdom of Morocco and the Agreement between the 
Member States of the European Coal and Steel Community and the Kingdom of Morocco, 
signed in Rabat on 25 April 1976. 
48 
JOINT DECLARATIONS 
Joint declaration relating to Article 5 • 
1. The Parties hereby agree that political dialogue at ministerial level should take 
place at least once a year. 
2. The Parties consider that political dialogue should be established between the 
European Parliament and the Moroccan parliamentary institutions. 
Joint declaration relating to Article 10 
The two Parties hereby agree to establish jointly the separate specification by"Morocco 
of an agricultural component in the import duties in force on goods originating in the 
Community before the entry into force of the Agreement in respect of the products 
appearing in list 2 in Annex 2 to the Agreement. 
This principle will also apply to the products appearing in list 3 in Annex 2 to the 
Agreement before elimination of the industrial component begins. 
Should Morocco raise the duties in force on 1 January 1995 for the products mentioned 
above owing to the agricultural component, it will accord the Community a 25% 
reduction on the increase in duties. 
Joint declaration relating to Article 12 
1. With regard to textiles and clothing, the Parties hereby agree that the schedule 
for the elimination of reference prices and the tariff reduction which are referred to in 
Article 12(1) shall be agreed upon through an exchange of letters before the Agreement 
is signed. 
2. With regard to the products affected by the tariff-dismantling referred to in 
Article 12(2), it is understood that a checking system shall be established in Morocco 
with technical assistance from the Community. Morocco shall undertake to establish such 
a checking system by 31 December 1999. 
Joint declaration relating to Article 33 
It is understood that the concept of convertibility of current payments is to be interpreted 
in accordance with Article VIII of the Articles of Agreement of the International 
Monetary Fund. 
Joint declaration relating to Article 39 
Under the Agreement, the Parties agree that intellectual, industrial and commercial 
property comprises, in particular, copyright, including copyright in computer programs. 
40 
and neighbouring rights, commercial trademarks and geographical descriptions including 
designation of origin, industrial designs and models, patents, configuration plans 
(topographies) of integrated circuits, protection of undisclosed information and protection 
against unfair competition in accordance with Article 10(a) of the Paris Convention for 
the Protection of Industrial Property in the 1967 Act of Stockholm (Paris Union). 
Joint declaration relating to Article 42 
The Contracting Parties reaffirm the importance they attach to decentralized cooperation 
programmes as an additional means of promoting the exchange of experience and transfer 
of knowledge in the Mediterranean region and between the European Community and 
its partners. 
Joint declaration relating to Article 43 
The Parties hereby agree that within the context of economic cooperation provision shall 
be made for technical assistance in matters relating to safeguard clauses and anti-dumping 
checks. 
Joint declaration relating to Article 49 
The Contracting Parties recognize the need to modernize the Moroccan productive sector 
in order to adapt it better to the realities of the international and the European e-co îomy. 
The Community will give its support to Morocco in implementing a support programme 
in the industrial sectors to benefit from restructuring and updating in order to cope with 
difficulties which may stem from the liberalization of trade and in particular the 
dismantling of tariffs. 
Joint declaration relating to Article 50 
The Contracting Parties attach importance to boosting the flow of direct investment to 
Morocco. 
They agree to expand Morocco's access to Community investment promotion instruments 
in accordance with the relevant Community provisions. 
Joint declaration relating to Article 51 
The Parties hereby agree to implement the cooperation referred to in Article 51 as soon 
as possible and to give it priority. 
Joint declaration relating to Article 64 
50 
Without prejudice to the conditions and procedures applicable in each Member 
State, the Parties will examine the matter of access to a Member State's labour market 
of the spouse and children, legally resident under family reunification arrangements, of 
Moroccan workers legally employed on the territory of a Member State, except for 
seasonal workers, those on secondment or on placement, for the duration of the 
worker's authorized stay. 
With regard to the absence of discrimination as regards redundancy, Article 64(1) 
may not be invoked to obtain renewal of a residence permit. The granting, renewal or 
refusal of a residence permit shall be governed by the legislation of each Member State 
and the bilateral agreements and conventions in force between Morocco and the Member 
State. 
Joint declaration relating to Article 65 
It is understood that the term "members of their family" shall be defined according to 
the national legislation of the host country concerned. 
K 51 
Joint declaration relating to Articles 34. 35. 16 and 77 
If, during the progressive implementation of the Agreement, Morocco experiences 
serious balance of payments difficulties, Morocco and the Community may hold 
consultations to work out the best ways and means of helping Morocco cope with these 
difficulties. 
Such consultations will take place in conjunction with the International Monetary Fund. 
Joint declaration relating to Article 90 
(a) The Parties agree, for the purpose of the correct interpretation and practical 
application of this Agreement, that the term "cases of special urgency" in Article 90 
means a case of the material breach of the Agreement by one of the Parties. A 
material breach of the Agreement consists in: 
repudiation of the Agreement not sanctioned by the general rules of 
international law; 
violation of the essential elements of the Agreement, namely its Articled. 
(b) The Parties agree that the "appropriate measures" referred to in Article 90 are 
measures taken in accordance with international law. If a Party takes measure in a 
case of special urgencyas provided for under Article 90, the other Party may avail 
itself of the procedure relating to settlement of disputes. 
Joint declaration relating to Article 96 
The advantages which Morocco derives from the arrangements granted to it by 
France under the Protocol on goods originating in and coming from certain countries 
and enjoying special treatment when imported into a Member State, annexed to the 
Treaty establishing the European Community, have been taken into account in this 
Agreement. As a result, these special arrangements must be considered repealed from 
the date on which the Agreement enters into force. 
Joint declaration relating to textiles 
It is understood that the arrangements for textile products will be the subject of a 
special protocol, to be concluded by 31 December 1995, on the basis of the 
provisions of the arrangement in force in 1995. 
Joint declaration relating to readmission 
The Parties hereby agree to adopt bilaterally the appropriate provisions and measures 
to cover readmission of their nationals in cases in which the latter have left their 
countries. For those purposes, in the case of the Member States of the European 
Union, "nationals",shall be taken to mean Member-State nationals as defined for 
Community purposes. 
52 
DECLARATION BY THE EUROPEAN COMMUNITY-
Declaration relating to Article 29 
If Morocco concludes agreements with other Mediterranean countries with a view to 
establishing free trade, the European Community is willing to consider cumulation of origin 
in its trade with those countries. 
The Community points to the conclusions of the Cannes European Council, which 
emphasize the importance of phasing in cumulation of origin among all the. Parties in a 
manner similar to that proposed by the Community for the countries of Central and Eastern 
Europe, in order to establish a Euro-Mediterranean free-trade area. 
With that aim in mind, the Community has decided that it will propose to Morocco that there 
be a harmonization of rules of origin with those established by the agreeements with other 
Mediterranean countries, which are the same as the rules in the agreements with the countries 
of Central and Eastern Europe, once those rules become applicable in a Mediterranean 
country. 
DECLARATIONS BY MOROCCO 
Morocco, which has signed the Non-Proliferation Treaty, wishes to develop 
cooperation in nuclear energy with the Community in the future. 
As part of cooperation in the field of investment, Morocco wishes consideration to be 
given to the possibility of establishing a guarantee fund for European investment 
Morocco wishes its interests be taken into account where any concessions and 
advantages are granted to other Mediterranean non-member countries under future agreements 
concluded between those countries and the European Community. 
53 
—ff 'JW U |_J''M 
ANNEX 1 
Products referred to in Article 10(1) 
CN code Description 
0403 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: 
0403 10 51 - Yoghurt, flavoured or containing added fruit, nuts or cocoa: 
— not exceeding 1,5% 
0403 10 53 — exceeding 1,5% but not exceeding 27% 
0403 10 59 — exceeding 27% 
— other, of a milk fat content by weight: 
0403 10 91 — not exceeding 3% 
0403 10 93 — exceeding 3% but not exceeding 6% 
0403 10 99 — exceeding 6% 
0403 90 71 - Other, flavoured or containing added fruit, nuts or cocoa: 
in powder, granules or other solid forms, of a milk fat content, by weight: 
— not exceeding 1,5% 
0403 90 73 — exceeding 1.5% bul not exceeding 27% 
0403 90 79 — exceeding 27% 
— other, of a milk fal content by weight: 
0403 90 91 — not exceeding 3% 
0403 90 93 — exceeding 3% but not exceeding 6% 
0403 90 99 — exceeding 6% 
0710 40 00 Sweet corn, uncooked or cooked by steaming or boiling in water, frozen: 
0711 90 30 Sweet corn, 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 
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils of this chapter, other than edible fats or oils or their 
fractions of heading No 1516: 
1517 10 10 - Margarine, excluding liquid margarine, containing more than 10%> but not more than 15% 
by weight of milk fats 
1517 90 10 - other, containing more than 10% but not more than 15% by weight of milk fats 
1702 50 00 Chemically pure fructose 
1704 Sugar confectionery (including white chocolate), not containing cocoa, except liquorice 
extract containing more than 10% by weight of sucrose but not containing other added 
substances, of CN code 1704 90 10 
— Chewing-gum, whether or not sugar-coated: 
1704 10 11 - Containing less than 60% by weight of sucrose (including invert sugar expressed as 
sucrose): 
--- in strips 
— other 
1704 10 19 — Containing 60% or more by weight of sucrose (including invert sugar expressed as 
sucrose): 
1704 10 91 - in strips 
1704 10 CO, — nth^r ; 
1704 90 30 - White chocolate 
— other: 
1704 90 51 Pastes, including marzipan, in immediate packings of a net content of 1 kg or more 
54 
CN.code 
1704 90 55 
1704 90 61 
1704 90 65 
1704 90 71 
1704 90 75 
1704 90 81 
1704 90 99 Description 
— Throat pastilles and cough drops -
— Sugar coaled (panned) goods ~ 
— Other: 
— Gum confectionery and jelly confectionery including fruit pastes in the form of sugar 
confectionery 
— Boiled sweets, whether or not filled 
— Toffees, caramels and similar sweets 
— other: 
— compressed tablets 
— other 
1806 
1806 10 15 
1806 10 20 
1806 10 30 
1806 10 90 
1806 20 10 
1806 20 30 
1806 20 50 
1806 20 70 
1806 20 80 
1806 20 95 
1806 31 00 
1806 32 10 
1806 32 90 
1806 90 11 
1806 90 19 
1806 90 31 
1806 90 39 
1806 90 50 
1806 90 60 
1806 90 70 
1806 90 90 Chocolate and other food preparations containing cocoa: 
— Containing no sucrose or containing less than 5% by weight of sucrose (including invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose 
— Containing 5% or more but less than 65% by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose „___ 
— Containing 65% or more but less than 80% by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose 
— Containing 80% or more by weight of sucrose (including invert sugar expressed as 
sucrose) or isoglucose expressed as sucrose 
— Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, 
powder, granular or other bulk form in containers or immediate packing of a content 
exceeding 2 kg: 
-- Containing 31 % or more by weight of cocoa butter or containing ? 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 
— other: 
— Containing 18% or more by weight of cocoa butter 
— Chocolate milk crumb 
-- Chocolate flavour coating 
— other 
— other, in blocks, slabs or bars: 
— filled 
— not filled: 
— with added cereal, fruit or nuts 
— other 
— other. 
— Chocolate and chocolate products: 
— Chocolates, whether or not filled: 
— containing alcohol _ 
— other ' - " 
— other: 
--filled 
— not filled 
— Sugar confectionery and substitutes therefor made from sugar substitution products, 
containing cocoa 
— Spreads containing cocoa , 
— Preparations containing cocoa for making beverages 
— Other 
1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa 
powder or containing cocoa powder in a proportion by weight of less than 50%, not 
elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, 
not containing cocoa powder or containing cocoa powder in a proportion by weight of less 
than 10%, not elsewhere specified or included 
55 
CN code Description 
1901 10 " Preparations for infant use, put up for retail sale 
1901 20 * Mixes and doughs for the preparation of bakers' wares of heading no r905 
1901 90 11 - Mall extract: 
— with a dry extract content of 90% or more by weight 
1901 90 19 - other 
1901 90 99 - other ••. 
1902 Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; 
couscous, whether or not cooked 
1902 11 - Uncooked pasta, not stuffed or otherwise prepared: 
— containing eggs 
1902 19 10 — not containing flour or common wheat semolina 
1902 19 90 — other 
1902 20 91 - Stuffed pasta, whether or not cooked qr otherwise prepared: 
— cooked 
1902 20 99 - other 
1902 30 10 • - other pasta: 
— dried 
1902 30 90 - other 
1902 40 10 - Couscous: 
— unprepared 
1902 40 90 - other 
1903 00 00 Tapioca and substitutes therefor prepared from starch, in t.ie forri of flakes, grains, pearls, 
sidings or similar forms 
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for 
example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or 
otherwise prepared: 
1904 10 10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products: 
— obtained from maize 
1904 10 30 - obtained from rice 
1904 10 90 -- other 
1904 90 10 - other: 
-- rice 
1904 90 90 - other 
1905 . Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; 
communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing 
wafers, rice paper and similar products: 
1905 10 00 - Crispbread 
1905 20 10 - Gingerbread and the like: ' 
-- Containing less than 30% by weight of sucrose (including invert sugar"èxpressed as 
sucrose) 
1905 20 30 - Containing 30% or more but less than 50% by weight of sucrose (including invert sugar 
expressed as sucrose) 
1905 20 90 — Containing 50% or more by weight of sucrose (including invert sugar expressed as 
sucrose) 
1905 30 11 - Sweet biscuits; waffles and wafers: 
— Completely or partially coated or covered with chocolate or other preparations 
containing cocoa: 
— in immediate packings of a net content not exceeding 85g 
1905 30 19 ' — other 
— other: 
— sweet biscuits 
1905 30 30 —- containing 8% or more by weight of milk fats 
— other 
190^ 30 51 —- s-inrhvirh hisrnits : 
56 
I ' " 
CN code Description 
1905 30 59 other _ 
— waffles and wafers 
1905 30 91 — sailed, whether or not filled 
1905 30 99 —other 
1905 40 10 -Rusks, toasted bread and similar toasted products: 
— rusks ;•.• 
1905 40 90 - other 
1905 90 10 - Matzos 
1905 90 20 - Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing 
wafers, rice paper and similar products: 
- other: 
1905 90 30 — Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in 
the dry matter state not more than 5% of sugars and not more than 5% of fat 
1905 90 40 — waffles and wafers with a water content not 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 90 30 Sweet corn {Zea Mays var. saccharaia) prepared or preserved by vinegar or acetic acid 
200190 40 Yams, sweet potatoes and similar edible parts of plants containing 5% by weight or more 
of starch, prepared or preserved by vinegar or acetic acid 
2.004 10 91 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by 
vinegar or acetic acid, frozen 
2004 90 10 Sweet corn {Zea Mays var. saccharaia) prepared or preserved otherwise than by vinegar or 
acetic acid, frozen 
2005 20 10 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by 
vinegar or acetic acid, not frozen 
2005 80 00 Sweet corn {Zea Mays var. saccharaia) prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen 
2008 92 45 Preparation of the Musli type based on unroasted cereal flakes 
2008 99 85 Maize (corn) other than sweet corn {Zea mays var. saccharaia) otherwise prepared or 
preserved, not containing added sugar or spirit 
2008 99 91 Yams, sweet potatoes and similar edible parts of plants containing 5% by weight or more 
of starch, otherwise prepared or preserved, not containing added sugar or spirit 
2101 10 98 — other ! ~~~" 
2101 20 98 — other 
2101 30 19 Roasted coffee substitutes other than roasted chicory — 
2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes other than roasted chicory 
2102 10 31 - Bakers' yeast 
2102 10 39 - oilier 
2105 Ice cream and other edible ice, whether or not containing cocoa 
2105 00 10 - containing no milk fats or containing less than 3% by weight of such fats 
- containing by weight of milk fats: 
2105 00 91 - 3% or more but less than 7% 
2105 0099 - 7% or more 
57 
CN code « Description 
2106 Food preparations not elsewhere specified or included 
2106 10 80 - other 
2106 90 10 - Cheese fondues 
— Flavoured or coloured sugar syrups: 
2106 90 98 - other 
2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009, 
containing products of CN codes 0401 to 0404 or fats obtained from products of CN 
codes 0401 to 0404 
2202 90 95 - other, containing by weight of fat obtained from products of CN codes 0401 to 0404 
-- 0,2% or more but less than 2% 
2202 90 99 - 2% or more 
2905 43 00 Mannitol 
2905 44 D-Glucitol (sorbitol) 
2904 44 11 - in aqueous solution: __ 
— containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content 
2905 44 19 - other 
other: 
2905 44 91 — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content 
2905 44 99 -- other 
3501 Casein, caseinatcs and other casein derivatives 
3505 10 Dextrins and other modified starches, except esterified and etheritied starches of CN 
code 3505 10 50 
3505 10 - Dextrins and other modified starches: 
3505 10 10 -- Dextrins 
— other modified starches 
3505 10 90 --- other 
3505 20 Glues based on starches, or on dextrins or other modified starches 
3809 10 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 
3823 60 Sorbitol other than that of CN code 2905 44 
3823 60 11 - in aqueous solution: 
~ containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content 
3823 60 19 - other 
other: 
3823 60 91 -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content 
3823 60 99 - other 
58 
ANNEX 2 
Products referred to in Article 10(2^ 
List 1 * 
CNCODE I ~"~DESCRIPTION I QUOTAS 
I • __ I (tonnes) 
1704 Sugar confectionery (including white chocolate), not 127 
containing cocoa 
1806 Chocolate and other food preparations containing cocoa ~~==: 447 
~ 1902 Pasta, whether or not cooked or stuffed (with meat or 3050 
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 
1904 Prepared foods obtained by the swelling or roasting of 208 
cereals or cereal products (for example, corn flakes); 
cereals (other than maize (corn)) in grain form, pre­
cooked or otherwise prepared 
1905 Bread, pastry, cakes, biscuits and other bakers' wares, 766 
whether or not containing cocoa; communion wafers, 
empty cachets of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper and similar products 
" 2105 Ice cream and other edible ice, whether or not containing Ï9Ô 
cocoa ' 
2203 Beer made from malt: " ' Î339 
in containers holding 10 litres or less 
Products for which Morocco will maintain the level of customs charges prevailing 
on 1 January 1995 for four years, within the tariff quotas shown, in accordance 
with the first subparagraph of Article 10(3). 
In accordance with the second subparagraph of Article 10(3), during the 
elimination of the industrial component of the of the duties pursuant to Article 
10(4), the level of the duties to be applied in respect of the products for which the 
tariff quotas are to be abolished may not be higher than the level of the duties in 
force on 1 January 1995. 
59 
List 2 
CN CODE 
07104000 I DESCRIPTION 
Sweet com, uncooked or cooked by steaming or boiling in water, frozen 
07119094 Sweet corn, 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 
Industrial monocarboxvlic fattv acids: acid oils from refining; 
industrial fattv aicohols 1519 
1520 Glycerol (glycerine), whether or not pure: glycerol waters and 
glycerol Ives 
17025000 Chemically pure fructose 
Chemically pure maltose 17029021 
1901 
except 
1901901010 Malt extract.: food preparations of flour, meal, starch or malt 
extract, not containing cocoa powder or containing cocoa powder in 
a proportion bv weight of less than 50%. not elsewhere specified or 
included: food preparations of goods of heading Nos 0401 to 0404. 
not containing cocoa powder or containing cocoa powder in a 
proportion bv weight of less than 10%. not elsewhere specified or 
included 
TS04 Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, com flakes); cereals (other than maize (corn)) in 
grain form, pre-cooked or otherwise prepared 
2ÔÔ1903Ô Sweet corn, prepared or preserved by vinegar or acetic acid 
20049020 Sweet corn, prepared or preserved otherwise than by vinegar or acetic 
acid, frozen 
"2ÔU5" Other vegetables, prepared or preserved otherwise than by vinegar of 
acetic acid, not frozen 
20089245 Preparations of the "miisli" type based on unroasted cereal flakes 
60 
List 3 
CN CODE | DESCRIPTION 
ism 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 
Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified TW 
1517 Margarine; edible mixtures or preparations of animal or vegetable fats 
or oils or of fractions of different fats or oils of this chapter, other than 
edible fats or oils or their fractions of heading No 1516 
1518. Animal or vegetable fats and oils and their fractions, boiled, 
oxidized, dehydrated, sulphurized, blown, polymerized bv heat in 
vacuum or in inert gas or otherwise chemically modified, excluding 
those of heading No 1516: inedible mixtures or preparations of 
animal or vegetable fats or oils or of fractions of different fats or 
oils of this chapter, not elsewhere specified or included 
Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 
1902 20 30; couscous, whether or not cooked 1902 
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening 
matter or spirit, not elsewhere specified or included, excluding those of 
heading 2008 92 45. 
61 
1 ANNEX 3 1 -' 
HS HEADING " HS HEADING HS HEADING 
1505 2526 280461 
1522 2527 " " 280469 
1901901010 2528 "__ 280470 
1903 2529" _~ . 280480 
2001except 20019030 253ÔÎ0 280490 
20041091 253Ô30, ~~ 2805 
210120 253040" """ 2808 
210310 _____ •- 1-253090 2j_1000_ __ 
21069010 __LI J270K _ 281111 _ 
2208 2702 ___ 281119 
2502 2703"" "__ 281122 
2503 2704 " 281123 __ 
2504 2705 "__ " 2812 
2505 _•" _2706 " ____3 
2506 .--•.--- -J^^ -•• - - 2814~ " 
2507 _____'"" 12708 281520 _ __ _ 
2508 _____ "2'2~: '2709 _ 128153Ô_^ 
2509 " ."""•" ""127.100019 ______ [2816 
2510 127 Î0Ô020 '" 28170090 
2511 27100030 2818 ' 
2512 ' ~r27fO(JÔ40' " 2819 
2513 __ r271114 "'"""'• "\ " 2820" 
2514 " ^271119 " "" 282 f"" 
2516 "~ ^271 121 42822" 
2517 _['•' ^271129 ,2823 
2518 "1712 ' __ 2824"" 
2519 _Zl?713 ' ___^ 
2521 2714 __"" 2826 
252321 27 i 5 '"""" __~ 2827 
252330 _____ ~" J280120 " _2829~" 
252390 '~r'280130" 2830 ~ • ".__ 
2524 _ ~ "12803 : ~ ^831 ~~" 
2525 " '280421 Î2832 
______IJ •---—. 280429 ! . --~-~2 ""'"J "" 
1280450 '• __ • | ""'•"'"" 
62 
Page 1 
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HS HEADING |HS HEADING |HS HEADING ~ 
30043291 _30051010_ 370191 
30043292 300620 __'. 370199 
30043293 300630 _ _ " " 370210 
30043294 __30Ô6601_ _____ 37022010 ; 
30043920 30066012" " _^ 37022099 
30043930 CHAP 31 """"" 370231 
30043940 3201" ~ 370232 
30043991 3202" •" 370239 
30043992 3203 370241 
30043993 3204 except 320412 370242 
30044020 [3206 ~ 370243 
30044030 "" " "r3207 370244 _ 
30044091 _ _320890K) "[37025'î 
30044092 _[32Ô99Ô1Ô" _ [370252 
30044093 "". 3210 "____"' ____ 370253 
30045020 _____4Ô2\ 1_ " " " 1Z?254__ 
30045091 _|340212_" ___ "" 370255 
30045092 J340213" ~" 370256 
30045093 ___" J340219 " 370291 
30049020 " 34039910 ~_J_T^292 
30049030 ~ "340420 ,370293 
30049040 _]350790Ï0~ ____" 370294 
30049050 __[36Ô690~~' ____ _ 370295 
30049091 13 70110__^ _ " 37061093 
30049092 137012010 _ 37069093 
30049093 137012099 _ 3801 
30049094 ^370130 G^02 
64 
Page 3 
HS HEADING |HS HEADING |HS HEADING 
3803 '39033090 _______ 39095090 
3805 " [39039090 " 3910 
3806 39043090 "" 39111011 
3807 39044020 " 39111013 ' 
3812 39044090 "' 39111019 
3813 39045090 ~ 39111091 
3814 39046190 •" 39111093 
3815 39046920 ' "~" 39111099 
3817 39046990 " """ " 39119093 
3818 39049019 " " 39119099 ___ 
3821 _j39049029 _ 39121100 
3822 "" !39049095_ ~ """ 39122010 
382310 ~~j39049099 ~_ 39123110 
382320 ______ ~Î39Ô519J_9 __ "39123910 
382330 '_ [3905 f 929_ ____ 39129021 
38236010 . 139051995 __ "" ~ 39131000 
38236090 _ ~" J39051999 _ ~ " '3914 
38239010 _"__" J39052090 __""'" T39204110 . 
38239020 " "" [39059030_ '"" |39204210 
38239091 [ _'"'" 739059095 " J392190__0 
38239092 " '""• ^3905909^ " j_4001 ~ _ 
38239093 "__39061090 |4002_~ 
39011090 _LJ9069ÔÎ9 "• 1__C_Ô3___] 
39012090 ' " 139069095 _~~ """^40040010 _____ 
39013020 _~ !39069099 ~ """"'400400__ 
39013090 "1390710: ' - ~~ T40Ô4Q022 
39019020 "390720 '"""" ~ j4_040040 
39019090 ~_ 390730 "" J40040090 " [ ___"_ 
39021090 ~ ""390740 [40051010 -
39022090 39076010 '^400520 " 
39023020 139079990 40059191_ 
39023090 :39081090 [400599 "7 [[ 
39029020 39089090 140069011 
39029090 390910Ï1 14007 """["" " 
39031190 39092090 J401130 Z__ 
39031990 " 39093090 [40129021" _[_ _~_~" 
39032090 "39094090 14014 "• \ 
.65 
Page 4 
HS HEADING HS HEADING HS HEADING 
401511 
40169992 
40169993 
4101 
4102 
4103 
4110 
4301 
4401 49019999 5503 
49021090 
49029090 
49040090 
4905 
4906 5504 
5505 
5506 
5507 
560130 
49070010/20/91 56030010 
49081091 56049030/41/70/80 
49089091 56081110 
4402 
4403 
47010010 
47020010 
47020021 
47020029 
47020031 
47020091 
470311 
47031910 
47032110 
47032190 
47032910 
470411 
47041910 
47042110 
47042190 
47042910 
47050010 
4706 
470710/30 
48010010 49111010/91 
480220/30/40 
48043121 
4813 
481630 
490110 
49019190 49119910/91 
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5101 
5102 
5103 
5104 
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51111110/91 
51111910/91 
51112010/91 
51113010/91 
51119010/91 
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3201 
3202 
5203 
'5301 
3302 
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3501 
3502 56089011 
56089021 
581100 
59021010 
59022010 
59029010 
59031010 
59032010 
59039010 
59069910 
59069920 
59070010 
5908 
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5911 
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61159291 
161159391 
61159991 _ 
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1621510 
63101010 
63109010 
CHAP 66 except 660110 
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73041099 7404 75080021 
730420 7405~QÔ10 ~ 7601 
730431 74050090 7602 
730439/41/49/51/59/90 74061000 [ 7603 
73051199 74062000 ~ "" 76041031 
73051299 7407Ï010 _ 76041040 
73051999 74071090_ _____ 76041051 
73052099 ~7 4 0~721/22/29 [_[ 76041091 
73053199 74081100 "' [_[[ 76042921 
73053999 74081990 "" 76042930 
73059099 74082110 " 76042941 
73061099 [74082129 " 76042991 
73062099 174082130 _ 76051100 
73063099 Î74082141 " [76051921 
73064099 ~ " "" 74082191 76051990 " 
73065099 !740822_10_ [760523 00"' 
73066099 __ 7408222_9_/3 0/41/91 _ _ 176052921 
73069099 ""174082910 [_ _""__[" " [76052990 
73110010 [74082929/31 /39/4 F/91 [760611 
73121010/20 "Î7409 " """ "760612 
7315 Î7410 " 760691 
73181210 _I__Z l7415211!0 I76Ô692 
73181310 74152910 """ ~'+76Ô71100 
73181410 74153110 I7607Ï91Ô 
73181510 3153210 _ T76161010 
73181610 ____'"_fiA\5mQ_ [__[ "Î76169Q10 
73181910 ~_[74199130_ •""_ 761(59060 
73182110 _/ [74199930 "" CHAP 78 
73182210 ~_ _" "[7501 " ~ I901 = 
73182310 """ Î7502 7902 
73182410 " """" 7503 >7903" 
73182910'"' 7504 7904 _ 1 I 
7319 7505 J7905 
73219010 "" 7506 "Î80Ô1 _ _[[_[____ 
7401 _ _""" T7507 """ Y0"Ô2[[[[ 
7402 """[75080010 "'"" JCHAP__1 
7403 : ,"[820120/50/60 
68 
Page 7 
HS HEADING iHS HEADING |HS HEADING 
82021000 _ 82079090; 8513 
82Ô3 ~~ _J208 "" "" ~~"~ 85163100 _____ 
82Ô4 ~ ~ ___10 ______ 85163200 
8205 except 820520/59 ~ 8212 ' " 85163300 * 
8206 ___I3 85164000 
82071110 "8308" _'""_ 85165000 
82071190 8404Î090 " " _ 85167100 
82071210 8407 Ï0/21/29/33/34/90 85167200 
82071220 840810 ~ _ 85167900 
82071290 84128099 8517 
82072010 84143090_ 8518 ~ 
82072090 [_ _ 84158200_ " " _8_19 
82073010 _r84159000 ___ 8520 
82073090 ~" Ï84186100 " ~"._852Ï " 
82074010 __"" " T8420990Ô '""" 8522" ~ 
82074020 __"'_'_ 18421 1900 _8523 
82074090 J*45020 '" ___5?4 
82075011 " ""4"845090 " 8525" 
82075019 : [84519010 ____ " " 8526 
82075020 [84519090 " 8527 
82075090 J847410/20 ____28 
82076010 " " [8482 8529 except 85291023 
82076020 __~~ _^48310] 9/29/90_ [8533 
82076090 ~" "_848320/30/40/50 "+"853540_ : [ 
82077010 ___[""" [^84836090 ~ Î8__39___[[ 
82077020 "i85042l'Î0 [[ " ~8540 " 
82077090 ~J850422"Î0" "___[ ~ 854419/30/70 
82078019 ~~~J850423~10~ 8545 
82078030 _~ "" 18504319Î ~~~ "8546 " " "" 
82078090 r85043291 "8547 ""'" 
82079011 ]85043310 ""8548 '___ 
82079019 " 85043410 ' """ "87ÔÏ"lO 
82079020 ""___ "850490 ]87012011/91 __" __ 
82079031 "" "850790 ""870130 "___ 
82079033 18510 8702Î010 
82079039 __[ ~_TS5 " "87029010 
82079050 Ï8512 [87041010 
69 
Page 8 
HS HEADING |HS HEADING I HS HEADING 
87042110 _ __ 870894 _ CHAP 91 
87042210 "" ""8709 "" CHAP 92 
87042310 87[0 _____ CHAP 95except 950440 
87043110 9001' 9602 
87043210 9002 " "_ 9605 
87049010 9005 " 9606 
870840 _2.99J> 9612 
870850 9007" " __ "" 9613 
870860 "___Ô_ __ ___" 9614 
870870 90183911 9617 
87088099 ~~ 190289011_ ____ " 9618 ~ 
87089300 '. """ "" ~'~t "" " '" ""' | 
70 
Page 9 
Feuil2 
I ANNEX 4 1 "" 
HS HEADING HS HEADING ".HS HEADING 
1803 2807 30043910/99 
1804 2809 " " 30044010/99 
1805 281121" "'" 30045010/99 
210110 281129 "._""_ 30049010/99 
210130 281511 [_ 3005 except 30051010 
2102 281512/20/30 " [300610 
2103 except 210310 28170010 __" " 300640 
2104 2828 " "300650 " ~ 
2106 except 21069010 "" '" 283321 '____ 30066019 " 
220110 283322 " "30066091 
220210 283325" '"___ 30066099 
220290 283326 __ " [320412 '"_ 
2205 28333Ô " _____ 1205 
2207 [2835ÏQ "" 1320810 "" __ 
2209 " ~l283521 r32.08.2Ô 
2402 [_ [283522 32089090 ' 
2403 '_"_[ [283523 3209 except 32099010 
2501 283525 _ ___ ~CHAP33~" 
2515 283526" """[3401 
2520 _ 2839 " " _ \340220/90 
2522 £84290 '"' ~ _ ;3403 except 34039910 
252310 2851 " T3404__except 340420 
252329 •_ " ~ "]290110 r3405 " """ __ 
253020 "^" " 290123 3406 !__"_."__. 
27100011 [290129 3407 
27100090 729Q5199G o50V 
271111 ,3001 " "~ |3502_ " 
271112 300231 '"" !3503j""" 
271113 _ 30023910 "" !"3504 ___j 
280110 ___ ^300290 " "'___ [3505 "" 
2802 "" " ;3003 except 30033920/90 3506 _'" " _ _____ _ 
280410 ~" '30041010/99 3507 except 350790l0 
280430"""'""" :30042010/99 3605 
280440 ^_ Î30Ô43120/99 37012091 """ 
2806 " |30Ô43210/99"' ; 
HS HEADING |HS HEADING [HS HEADING 
37022091 39049011/15/21/25 3922 
Page 1 
71 
Feuil2 
37ÔT ' |39049091/96~" __ [3923 , 
3704 ~^ 390511 "" ____ 3924 _ _[ 
3705 39051911/15/21/25 " J3925 
3706 .except 37061093/9093~ 39051991/96 " 1,3926 
3804 39052011/19/20" 40040023/29 ' 
3808 39059011/19/20" " 40051020/90 
3809 39059091/96 .[40059110/99 
3810 39061010/20 " 4006 except 40069011 
3811 39069011715/91/96 " [4008 to 4010 
3816 390750 ." " "" 4011 except 401130 
3819 39076020/90 " 401210 
3820 390791 "'•_ " 40129010 
382340 ' 39079910 _ "4012902900 
382350 39081010/20" __" [40129031 
382390/30/40/50/60/99 390890Ï0/2Ô _" [4012903900 
39011010/20 39091019/20/90 " 14012904010/90 
39012010/20 ___ 39092010/20 "14012909011/19/21/29/90 
39013010/30 """ "139093010/20 ^°}1___ 
39019010/30 _____ 39094010/20 _[~ 14015 except 401511 
39021010/20 ' 39095010/20 [[_[_ ]4016 except 40169992/93 
39022010/20 39111017 ""[[ [4017 
39023010/30 _39]].ÎÔ97 ""_ _ " "J4104 
39029010/30 __ _ 39] 19010/9 f/97 ""_"' T.105 
39031110/20 391212 ]_!___ 
39031910/20 39122090 " " 4107 ___ 
39032010/20 39123190 ""_ !4l08_[ ___[ 
39033010/20 ~ 39123990 [[[_ 14109 [[[ 
39039010/20 39129010/29/90 ___ [4111 
390410 J39139Ô 1 CHAP 42'" 
390421 " 3915 ' "' T4302 " 
390422 _""""_ _p9"l6 ;4303 " [__ 
39043010/20 "13917 '""""'" i4304_ " __" 
39044010/30 "_" Î3918 4404 jo 442]"[__ "_ 
39045010/20 _7I_"_ [3919 _^ 45ÔÏ_to 4504___[ 
39046110/20 "__[ __" ~ |3920 except 392041]0/^2 !CHAP46 ~"__ 
39046910/30""" " "3921 except 39219010 ;470l"Ô090 
HS HEADING |HS HEADING [HS HEADING 
47020039/99 1491191 : i5405 
47031990/2990 "teVl 9920/99 :5406 _[__ 
47041920/2990 [5106 5407 
Page 2 7, 
Feuil2 
47050090 
470720/90 
48010090 
480210/51/52/53/60 
4803 
4804 except 48043121 
4805 
4806 
4807/08 
4809 
4810 
4811 
4812 
4814 
4815 
481610/20/90 
4817 
4818 
4819 
4820 
4821 
4822 
4823 
49019110 
49019910/91 
49021010 
49029010 
4903 
49040010 
49070030/99 
49081010/99 
49089010/99 
4909/10 
49111099 5107 
5108 
5109 
5110 
51111199 
51111999 
51112099 
51113099 
51119099 
51121199 
51121999 
51122099 
51123099 
51129099 
5113 
5204 
5205 
5206 
5207 
5208 
5209 
5210 
5211 
5212 
5306 
5307 
5308 
530~9 
53ÏÔ 
531] 
5401 
5402 
5403 
5404 5403_. 
5508 to 16 
56011010 
56011090 
560121 to 29 
5602 
5603 except 56030010 
5604 except 56049030/41/70/8 
5605 
5606 
5607 
56081190 
560819 
56089019 
56089029 
56089030 
[56089090 
h5609 
ICHAP 57 
[CHAP 58 except 58MQ0 
[5901 
59021020 
59021090 
59022020 
59022090 
59029020 
59029Ô90 
59031090 
59032090 
59039090 
5904 
5905 
;5906]000 
[59Ô69990 
Page 3 73 
Feuil2 
HS HEADING 1HS HEADING 1HS HEADING, 
59069100 1CHAP68 72134110 
59070020 "16901 _[__[ j 72134920/30 
59070090 690220/90 [72135092 
CHAP 60 690320/90 72135093 
6101 6904 "____ "72142091 
6102 6905 "" 72144010 
6103 6906 " "___ ""72145010" 
6104 6907 " " 72146091" 
6105 6908 " " '72152010 
6106 " " 6910 ___ [72152091 
6107 6911 """ " 172153010 
6108 6912 _ [72153091 " 
6109 6913 " [72154020 
6110 7007 " " _"""' 72154091 
6111 7009" ""_ ___ ""72159020 "" 
6112 [7010 except 70109021/29]72159031 """ " 
6113 _^70Ï3 "" 72159032 
6114 _TZlZ??? __ '72T7IÏ00 '" 
611511 ""[7210 except 721050/60 [72171290 '__ 
611512 7210 except 72101199/12 ,72171310" 
611519 721221 " " "[72171990 
611520 . 721229 '_ [ 172172100 
61159110 " I72123Ô "_ 172172290 
61159199 1721240 except 72124031" 17217231^0 
61159210 ] _J^2"[25040 _" r72172990 [_^[ 
61159299 ~ "T72"l_25051 72173190 """ 
61159310 ""]_ 172125052 72]73299 _~ 
61159399 " [72125059 72173391 '*""___ 
61159910 "T72125063 72173990 """ 
61159999 [72125090 '__'' 730120 ""_ 
6116 (721_26Ô30 " 7305J[110 _'__ 
6117 [_[['~472Ï26(J99 7305] Ï91 
CHAP 62 except 621410/15 \6\l2\3\ 092 73051210/91 " ] [[[__"'"" "] " 
CHAP 63except 63101010/90T72131093 73051910 
CHAP 64 "[72133110 73051991 
CHAP 65 " "'72133920 73052010/91 _ _ZZI I 
660110 " ""72133930 ' 
HS HEADING [HS HEADING [HS HEADING 
73053110 73181490 74152199 
Page 4 74 
Feuil2 
73053120 173181590 ~ [74152921 , 
73053191 73181690 ~~ "74152929" 
73053910 [73181990 '74152991 """___" 
73053920 [ "73182190 ___ [74152999 
73053991 73182290 "__ 74153190" 
73059010 73182321 _____ _ 74153290 
73059020 73182329 " 74153990 
73059091 73182391 " 7416 
73061010 73182399" ""___ ""' 7417 
73061091 73182490" " "___ 7418 
73062010 73182990" " _ "" 74191000 
73062091 17320 " " "_ ^4199110" 
73063010 [[ _[_ Î732Ï except 73219010 [74199Ï20 " 
73063091 "[7322 _____ [74Î99140 " 
73064010 7323 '_' ____ J74199190 
73064091 7324" " __ " 74199910[__ 
73065010 7325 " ___[ " 174199920 _ 
73065091 7326 "" ]74199940 _" 
73066010 174081910 " T74].99990 
73066091 '"'__ T74082121 750800 except 75080010/21 
73069010 _____' "174082149 _ 76041010 
73069091 """ T74Q82199 . "".' [76041020 [[[ 
7307 74082221 _ ____ [76041039" 
7308 74082249 "" ___ [76041059 
7309 74082299 "__" 76041099" 
7310 74082921 "~~ [ J76042100" 
73110090 74082949 76042910 " 
73121090 "" 174082999 '76042929""" 
731290 ~3 7411 76042949 
7313 7412 76042999 
7314 T74Ï3 :"76051910 ""'""' 
7316 " ""' Î7414 176051929 ["" 
7317 _[_74_5"lÔ00 """ [76052910 •" 
73181100 ~ _" 15} 52121 76052929 " 
73181290 " [[[" "" i 74 f52129 ' " :7607|990 " " 
73181390 Î74T52191 "76Ô72ÔÔ0 """ 
HS HEADING |HS HEADING [HS HEADING 
7608 182111000 84099930 
7609 [" "_'"_ " Î821J9100 . 184099950 
76ÎÔ ~"~182119200 '84139100 
Page 5 /5 
Feuil2 
7611 [82119300[84139200 
7612 821194Ô0 "__ ; 84145990 
7613 _ " 18214 " " '" 184146010 * 
7614 [8215 __ 184• 149060 
7615 8301 __ _____ 84149070 
76161020 8302 _["_ 
76161090 8303. "'___' 84172000 
76169020 8304 __ " 84181000 
76169030 8305 [[ 84182100 
76169040 8306 " " 84182200 
76169050 8307 " ~ ' 84182900 
76169070 _ 8309 " " " 1841830QÔ ~ 
76169090 "~83~10 _ 84184000 __[ 
7906 8311 ^ . Î84185000 
7907 84021100 ~ " 84189100 
8003 84021291 [_ " "84189900 
8004 , 84021299 "__ 841911 
8005 _ _84021991 " [841919 
8006 1" "• 84021999 _" |84192000 __ 
8007 r84022000 " " ^84198120 " 
820110 [[_ [84029091 i84198900 __\ 
820130 """Î84Ô29Ô99 !841990 ' ~__\ 
820140 "" """ "184031000 __ 184212300 '__' 
820190 84039000 " " ____ 184212910 
82022000 840731 " [84213100 
82023100 840732 "[_ [84213910 """ 
82023200 _ J840820 "" " 184219921 " _ 
82024000 [ ~ "[840890 "" [84219991 " ' 
82029100 " " 184099121 ' 8424Ï000 _ "_ 
82029900 __""""" [84099130 i8426J110 "_____ '_ 
820520/59 " _ [[S_1099141 ; 84261190 
82078011 [84099150 _ [[ J84261210 ""[ 
82078020 84099921 '"_ J84262010 ~ 
82090000 """ '"84099929 • 
HS HEADING [HS HEADING [HS HEADING 
84263010 85043299 [87019042 
843139 [_~~ "" Î85Ô43390 87019099 -•-••-—— 
843141 [85043490 8702Î091 
84314200 [[ ["""" [85Ô440 '87Ô2Î092 excepr87029290 
8431492Î " 185045000 ; 8 7 52109 9 except 87 02109919/9 
Page 6 76 
Feuil2 
84314923 85061100 __ 87029021 ". 
84314924 85061200 __[ " 87029'Q, .except 8702902290 
84314990 850613Ô0 " 187029029except8702902"9l979 
843210 850619 _ ' " " [87029090 
843290 8506201"0 """ 870310 _ 
84362900 85062090 __ "87032110* 
84369100 85069090 " 87032120/31/39 
84369900 85071000 " 87032181 •789* 
845011 85072000 " " 87032210* 
845012 850730 " " 87032220/31/39 
845019 850740 "" 87032281 */89* 
84649010 850780 " " [87032310*/41*/49* 
84743111 __ 85] 61000 187032320/31/3,9/51/59/81/89 
84749010 85162100 187032410/20/31/39/81/89 
84749091 85162900 __[ [87033110* 
84749099 85166000 ~_ 87033120/31/39 
8481 85168Ô00 '""" " "Î87033141*/49*/81*/89* 
84831011 85169010 '___ [87033210* " 
84831021 85169090 _ 87033220/31/39/81/89 
84835000 85291023 '____ " ' 87033241*/49*/51*/59* 
84836010 __ 18535 except 853540 187033310/20/31/39/81/89 
84839000 ~~ [J8536 187039000 
8484 "" 85"37 , !8704]Ô90 ][[ 
8485 18538 187042Î90except8704219039/6 
85021100' 8544 except 854419/30/70J87042190except8704219079/9 
850410 [8601 " i87042290except8704229029/4 
85042190 • [8602 "|87042290e xcept87042_9059/9 
85042290 8603 """ " ! 87042390 
85042390 """ ~l8605 "" !87043190ëxcept8704319039/6 
85043110 " 18606 87043" 19bexcept8704319079/9 
85043199 18609 187Ô43290except8704329029/4 
85043210 J870Ï2019/99 [87043290except8704329059/9 
HS HEADING |HS HEADING 1HS HEADING 
87049090 8712 !90289090 
8705 except 8705100090 8713 "" r940T " "[ 
8705 except 8705909099 J87l4 """ " 19403_ " "" 
8706 ^ I87Ï5 Ï9404 
8707 ~ " r8716 except 8716319099 9405 '""_ 
870810 __ ~ " '8716 except 8716399090 9406 _______ 
870821 " ' 19003 . 950440 
Page 7 77 
Feuil2 
870829 19004 ~ ___ [9603 
870831 i 90183100 [_[ ~ Î9604 
870839 ~ 90183919 ~ [9607 ~ 
87088010 90183920 __ 9608 " 
87088020 902121 " " 9609 
87088091 90213010 "[[ 9610 
870891 902810" [_[_ 9611 
870892 902820 " " 9615 
870899 902830 " 9616 
8711 90289019 "~ 
N.B. In the case of the headings marked with an asterisk, tariff dismantling will follow the schedule set out below 
# 3 years after the Agreement enters into force, each of the duties and charges will be reduced to 97% of the ba 
# 4 years after the Agreement enters into force, each of the duties and charges will be reduced to 94% of the ba 
# 5 years after the Agreement enters into force, each of the duties and charges will be reduced to 91% of the ba 
# 6 years after the Agreement enters into force, each of the duties and charges will be reduced to 88% of the ba 
# 7 years after the Agreement enters into force, each of the duties and charges will be reduced to 73% of the ba 
# 8 years after the Agreement enters into force, each of the duties and charges wiM be reduced to 58% of the ba 
# 9 years after the Agreement enters into force, each of the duties and charges wili be reduced to 43% of the ba 
# 10 years after the Agreement enters into force, each of the duties and charges will be reduced to 28% of the b 
# 11 years after the Agreement enters into force, each of the duties and charges will be reduced to 13% of the b 
# 12 years after the Agreement enters into force, each of the remaining duties and charges will be 'liminated. 
Page 8 
ANNEXE 5 
"HS I DESCRIPTION 'I REFERENCE 
_^__ PRICE 
40.11.10 New pneumatic tyres, of rubber, of a kind used 36 DH/KG 
40.11.20 on motor cars, buses, lorries, motor cycles and 
40.11.40 bicycles; other tyres 
40.11.50 
40.11.91 
40.11.99 
40.13.10 Inner tubes of a kind used on motor cars, buses, 36 DH/KG 
and lorries 
40.13.20 Inner tubes of a kind used on bicycles and 44 DH/KG 
40.13.90.00.10 bicycles with auxiliary motors 
40.13.90.00.20 ~ 
40.13.90.00.90 Other inner tubes 36 DH/KG 
51.06 Yarn of carded wool, not put up for retail sale 55 DH/KG 
51.07 Yarn of combed wool, not put up for retail sale 100 DH/KG 
EX 51.11 Woven fabrics of carded wool containing at 250 DH/KG 
least 85% wool, not exceeding 300g/m2 in 
weight. i 
EX 51.11 Other woven fabrics of carded wool containing 200 DH/KG 
at least 85% wool, exceeding 300g/m2 in 
weight. 
EX 51.12.11 Woven fabrics of combed wool containing at 300 DH/KG 
least 85% wool, not exceeding 200g/m2 in 
weight 
EX 51.12.19 Other woven fabrics of combed wool containing 300 DH/KG 
at least 85% wool, exceeding 200g/m2 in weight 
EX 51.12.20 Other woven fabrics of combed wool containing 250 DH/KG 
less than 85% wool, mixed with man-made 
filaments 
EX 51.12.30 Other woven fabrics of combed wool containing 250 DH/KG 
less than 85% wool, mixed with man-made 
staple fibres, of a weight exceeding 200g/m2 but 
not exceeding 375g/m2 _ 
EX 51.12.30 Other woven fabrics of combed wool containing 250 DH/KG 
less than 85% wool, mixed with synthetic or 
man-made staple fibres, of a weight not 
exceeding 200g/m2 
EX 51.12.90 Woven fabrics of combed wool containing less 250 DH/KG 
than 85% wool, mixed with other materials, of 
a weight exceeding 375g/m2 
1/13 
EX 51.12.90 I Woven fabrics of combed wool containing less | 300 DH/KG 
than 85% wool, mixed with other materials, of 
a weight exceeding 200g/m2 but not exceeding 
375g/m2 
52.05 Cotton yarn not put up for retail sale 55 DH/KG 
52.06 
52.08.32.90.92 Woven fabrics of cotton containing 85% or ,200 DH/KG 
52.08.52.90.92 more of cotton, dyed or printed, plain weave, 
weighing more than 130g/m2 but not more than 
200g/m2, of a width exceeding 115cm but not 
exceeding 165cm 
52.08.32.90.99 Woven fabrics of cotton containing 85% or 200 DH/KG 
52.08.52.90.99 more of cotton, dyed or printed, plain weave, 
weighing more than 130g/m2 but not more than 
200g/m2, of a width exceeding 165cm — 
EX Other woven fabrics of cotton containing at 200 DH/KG 
52.08.32.90 least 85%of cotton, of yarns of different 
EX colours, weighing more than 100g/m2 but not 
52.08.33.90 more than 130g/m2, of a width exceeding 
EX 115cm 
52.08.39.30 . 
EX Other woven fabrics of cotton containing at 250 DH/KG 
52.08.42.90 least 85%of cotton, of yarns of different 
EX colours, weighing more than 100g/m2 but not 
52.08.43.90 more than 165g/m2, of a width exceeding 85cm 
EX 
52.08.49.90 ^ 
~EX Cotton fabrics containing at least 85%of cotton, 250 DH/KG 
52.08.51.90 printed, of yarns of different colours, weighing 
EX not more than 200g/m2, of a width exceeding 
52.08.52.90 115cm 
EX 
52.08.53.90 
EX 
52.08.59.90 
52.09.31.90 Fabrics containing at least 85% of cotton, dyed 200 DH/KG 
52.09.32.90 or printed, of a weight exceeding 200g/m2 _ 
52.09.39.90 
52.09.51.90 
52.09.52.90 
52.09.59.90 | _^_ 
2/13 
80 
Fabrics containing at least 85% of cotton, of 
yarns of different colours, of a weight 
exceeding 200g/m2 and of a width exceeding 
115cm EX 
52.09.41. 
EX 
52.09.42. 
EX 
52.09.43 
EX 
52.09.49 90 
90 
90 
90 200 DH/KG 
52.09.51, 
52.09.52. 
52.09.59. 90.90 
90.90 
90.90 Fabrics containing at least 85% of cotton, 
printed, of a weight exceeding 200g/m2 and of a 
width exceeding 115cm 200 DH/KG 
Unbleached fabrics containing less than 85% of 
cotton, mixed mainly or solely with man-made 
fibres, of a weight not exceeding 200g/m2 and 
of a width of 85cm or more 52.10.11 
52.10.12 
52.10.19 "W9Ï 
.90.91 
,90.91 200 DH/KG 
Fabrics containing less than 85% of cotton, 
dyed or of yarns of different colours, of a 
weight not exceeding 200g/m2 and of a width of 
85cm or more 200 DH/KG EX 
52.10.31.90 
EX 
52.10.32.90 
EX 
52.10.39.90 
EX 
52.10.41.90 
EX 
52.10.42.90 
EX 
52.10.49.90 
EX 
52.10.51.90 
EX 
52.10.52.90 
EX 
52.10.59.90 Fabrics containing less than 85% of cotton, 
printed, of a weight exceeding 200g/m2 and of 200 DH/KG 
a width exceeding 115cm 
EX 
52.11.31.90 
EX 
52.11.32.90 
EX 
52.11.39.90 
EX 
52.11.41.90 
EX 
52.11.42.90 
EX 
52.11.43.90 
EX 
52.11.49.90 Fabrics containing less than 85% of cotton, 
dyed or of yarns of different colours, of a 
weight exceeding 200g/m2 and of a width of 
85cm or more 200 DH/KG 
3/13 
81 
EX 
52.11.51.90 
EX 
52.11.52.90 
EX 
_________ 
52.12.13.90.90 
52.12.14.90.90 Fabrics containing less than 85% of cotton, 
printed, of a weight exceeding 200g/m2 and of 
a width exceeding 115cm 
Other cotton fabrics, dyed or of yarns of 
different colours, of a weight not exceeding 
200g/m2 and of a width of 85cm or more 200 DH/KG 
.00 DH/KG 
52.12.15.90.90 Other cotton fabrics, printed, of a weight not 
exceeding 200g/m2 and of a width of 85cm or 
more 200 DH/KG 
52.12.23.90.90 
52.12.24.90.90 
52.12.25.90.90 Other cotton fabrics, dyed, printed or of yarns 
of different colours, of a weight exceeding 
200g/m2 and of a width of 85cm or more 
Woven fabrics of flax containing at least 85 % 
of flax, unbleached, of a width of 160cm or 
more and of a weight not exceeding 400g/m2 200 DH/KG 
200 DH/KG 53.09.11.90.19 
53.09.29.90.10 Woven fabrics of flax containing less than 85 % 
of flax, of a width of no more than 160cm, 
other than bleached or unbleached 200 DH/KG 
53.10. 
53.10. 10.90 
90.90 Woven fabrics of jute or of other textile bast 
fibres of heading No 53.03 
Textured yarn of nylon or other polyamides 10 DH/KG 
54.02, 
54.02. 31 
32 55 DH/KG 
54.02. 
54.06. 33 
10.91.21 Textured polyester yarn 40 DH/KG 
54.02. 
54.06. 39.00.20 
10.91.40 Textured polyethylene or polypropylene yarn 40 DH/KG 
54.03. 
54.06. 20.00.90 
20.91.90 Other textured yarns of man-made filaments 
other than acetate 40 DH/KG 
54.07.41.99.91 Fabrics containing at least 85% by weight of 
filaments of nylon or other polyamides, 
unbleached, clear, for glazing 200 DH/KG 
54.07.51.99.21 Fabrics containing at least 85% by weight of 
textured polyester filaments, bleached or 
unbleached, clear, for glazing 200 DH/KG 
54.07.60.90.21 Fabrics containing at least 85% by weight of 
non-textured polyester filaments, bleached, 
unbleached or scoured, clear, for glazing 200 DH/KG 
54.07.71.99.91 Other fabrics containing at least 85% by weight 
of synthetic filaments, bleached or unbleached, 
clear, for glazing 200 DH/KG 
54.07.42.99.20 
54.07.43.99.21 
54.07.44.99.21 Fabrics containing at least 85% of nylon or 
other polyamide filaments, dyed, printed or of 
yarns of different colours, clear, for glazing 200 DH/KG 
4/13 
82 
54.07.42.99.99 I Fabrics containing at least 85% of nylon or I 200 DH/KG 
54.07.43.99.99 other polyamide filaments, dyed, printed or of 
54.07.44.99.99 yarns of different colours, of a width exceeding 
57cm 
54.07.52.99.99 Other fabrics containing at least 85% of 200 DH/KG 
54.07.53.99.99 textured polyester filaments, dyed, printed or of 
54.07.54.99.99 yarns of different colours, of a width exceeding 
57cm 
54.07.60.90.69 Other fabrics containing at least 85% of non- 200 DH/KG 
54.07.60.90.89 textured polyester filaments, dyed, printed or of 
54.07.60.90.99 yarns of different colours, of a width exceeding 
57cm 
54.07.72.99.99 Other fabrics containing at least 85% of " 200 DH/KG 
54.07.73.99.99 synthetic filaments, dyed, printed or of yarns of 
54.07.74.99.99 different colours, of a width exceeding 57cm — 
54.07.43.99.30 Jacquard fabrics containing at least 85%by 200 DH/KG 
54.07.53.99.30 weight of synthetic filaments 
54.07.60.90.70 
54.07.73.99.30 . 
54.07.82.99.90 Jacquard fabrics containing at least 85%by 200 DH/KG 
54.07.83.99.99 weight of synthetic filaments, mixed mainly or 
54.07.84.99.90 solely with cotton, dyed, printed or of yarns of 
different colours 
54.07.83.99.91 Jacquard fabrics containing less than 85%by 200 DH/KG 
weight of synthetic filaments, mixed mainly or 
solely with cotton, dyed, printed or of yarns of 
different colours 
54.07.92.99.90 Other fabrics of synthetic filament yarn, dyed, ' 200 DH/KG — 
54.07.93.99.90 printed or of yarns of different colours 
54.07.94.99.90 ^ 
54.08.22.99.92 Dyed fabrics containing at least 85% by weight 200 DH/KG 
54.08.22.99.99 of filaments, strip and the like, artificial, of a 
width exceeding 57cm 
54.08.23.99.31 Jacquard fabrics containing at least 85%by 200 DH/KG 
weight of filaments, strip and the like, artificial, 
of a width exceeding 115cm but less than 
140cm, weighing over 250g/m2, of yarns of -
different colours 
54.08.23.99.39 Fabrics containing at least 85%by weight of : 200 DH/KG 
filaments, strip and the like, artificial, of yarns 
of different colours, measuring 195d or more, 
of a width of 140cm or more (mattress ticking) 
54.08.23.99.99 Fabrics of yarns of different colours, containing 200 DH/KG 
at least 85%by weight of filaments, strip and 
the like, artificial, of a width of over 75cm I 
5/13 
83 
54.08.24.99.99 
54.08.32.99.90 
54.08.33.99.99 
54.08.34.99.90 Fabrics of yarns of different colours, containing 
at least 85%by weight of filaments, strip and 
the like, artificial, of a width of over 57cm 
Other fabrics of artificial filament yarn, dyed, 
printed or of yarns of different colours 200 DH/KG 
200 DH/KG 
Other jacquard fabrics of artificial filament 
yarn, of a width exceeding 115cm but less than 
140cm, weighing over 250g/m2 200 DH/KG 54.08.33.99.91 
54.08.33.99.92 Other fabrics of artificial filament yarn, of 
yarns of different colours, measuring 195d or 
more, of a width of 140cm or more (mattress 
ticking) 200 DH/KG 
55.09 
55.10 Yarn (other than sewing thread) of man-made 
staple fibres, not put up for retail sale 85 DH/KG 
55.11 Yarn (other than sewing thread) of man-made 
staple fibres, put up for retail sale 55 DH/KG 
55.12 
55.12 
55.12 19.90.91 
29.90.91 
,99.90.91 Printed fabrics containing at least 85%by weight 
of synthetic staple fibres 200 DH/KG 
55.12 
55.12 
55.12 ,19.90.99 
,29.90.99 
,99.90.99 Fabrics of yarns of different colours, 
containing at least 85%by weight of synthetic 
staple fibres 
,41.90.00 
,43.90.00 
.49.90.00 
,41.90.90 
.42.90.90 
.43.90.90 
.49.90.90 200 DH/KG 
55.13 
55.13 
55.13 
55.14 
55.14 
55.14 
55.14 Printed fabrics of synthetic staple fibres, 
containing less than 85%by weight of such 
fibres, mixed mainly or solely with cotton 
11.90.94 
12.90.94 
13.90.94 
19.90.94 200 DH/KG 
200 DH/KG 55.15 
55.15 
55.15 
55.15 Other printed fabrics, ot polyester staple fibres 
55.15, 
55.15, 
55.15, 21.90.94 
22.90.94 
29.90.94 Other printed fabrics, of acrylic or modacrylic 
staple fibres 200 DH/KG 
55.15 
55.15 
55.15 .91.90.94 
.92.90.94 
.99.90.94 Other printed fabrics, of other staple fibres 200 DH/KG 
6/13 
84 
55.15. 
55.15. 
55.15. 
55.15. 
55.15. 
55.15. 
55.15. 
55.15. 11.90.10 
11.90.99 
12.90.10 
12.90.99 
13.90.10 
13.90.99 
19.90.10 
19.90.99 Other fabrics of polyester staple fibres, 
jacquard, of a width exceeding 115cm but less 
than 140cm, weighing over 250g/m2, or other, 
of yarns of different colours 200 DH/KG 
55.15 
55.15 
55.15 
55.15 
55.15 
55.15 .21.90.10 
.21.90.99 
.22.90.10 
.22.90.99 
.29.90.10 
.29.90.99 Other fabrics of acrylic or modacrylic staple 
fibres, jacquard, of a width exceeding 115cm 
but less than 140cm, weighing over 250g/m2, or 
other fabrics, of yarns of different colours 200 DH/KG 
55.15 
55.15 
55.15 
55.15 
55.15 
55.15 ,91.90.10 
,91.90.99 
.92.90.10 
.92.90.99 
.99.90.10 
.99.90.99 Other fabrics of other synthetic staple fibres, 
jacquard, of a width exceeding 115cm but less 
than 140cm, weighing over 250g/m2, or other 
fabrics, of yarns of different colours 200 DH/KG 
55.16.14.90.00 Printed fabrics containing at least 85%by weight 
of artificial staple fibres 200 DH/KG 
55.16.23.90.20 Fabrics of artificial staple fibres, containing at 
least 85% by weight of such fibres, mixed 
mainly or wholly with synthetic filaments, 
jacquard, of a width exceeding 115cm but less 
than 140cm, weighing over 250g/m2, of yarns 
of different colours 200 DH/KG 
55.16.23.90.30 Fabrics of artificial staple fibres, containing less 
than 85% by weight of such fibres, mixed 
mainly or wholly with synthetic filaments, 
jacquard, of a width of 140cm or more 
(mattress ticking), of yarns of different colours 200 DH/KG 
55.16.24.90.00 
55.16.34.90.00 
55.16.44.90.00 
55.16.94.90.0 Printed fabrics of artificial staple fibres 
containing less than 85% by weight of such 
fibres 200 DH/KG 
56.05 (except 
56.05.00.90.00 
) Metallised 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 85 DH/KG 
56.06.00.10.10 Yarns of chenille, silk, waste silk other than 
noil, noil silk, spun yarn or yarn of heading No 
56.05, or metal yarn 85 DH/KG 
7/13 
85 
56.06.00.91.00 I Yarn, strip and the like of heading Nos 54.04 I 85 DH/KG 
or 54.05 other than those of heading No 56.05 
and other than yarns of horsehair, gimped silk, 
waste silk other than noil or of noil silk 
57.02 (except Carpets and carpeting " 800 DH/m2 " 
57.02.10 and 400 DH/m2 
57.02.20) 
57.03 
EX 57.04 
57.05 
EX 58.01 : Woven pile fabrics and chenille fabrics, other 40 DH/KG 
than fabrics of heading No 58.06, impregnated, 
coated, or plastic-covered or -laminated 
58.01.21.19.00 Uncut cotton weft pile fabrics 200 DH/KG 
58.01.21.90.00 — 
58.01.22.90.10 Woven pile fabrics weighing more than 350 200 DH/KG 
58.01.23.90.10 g/m2. 
58.01.24.90.10 
58.01.22.90.20 Other woven cotton pile fabrics 200 DH/KG 
58.01.22.90.90 
58.01.23.90.20 
58.01.23.90.90 
58.01.24.90.20 
58.01.24.90.90 
58.01.25.90.20 
58.01.25.90.90 
58.01.31.19.00 Woven weft pile fabrics of man-made fibres 200 DH/KG 
58.01.31.90.00 
58.01.32.19.00 
58.01.32.90.00 
58.01.33.19.00 
58.01.33.90.00 
58.01.90.35.00 Woven pile fabrics and chenille fabrics, of jute 10 DH/KG 
or other textile bast fibres (other than articles of 
heading No 58.06), referred to in note 2 to 
Chapter 58 
EX 58.02 Terry towelling and similar woven terry fabrics - 200 DH/KG 
other than those of heading No 58.06; tufted 
textile fabrics, other than those of heading No 
57.03, impregnated, coated, or plastic-covered 
or -laminated 
58.02.19.19/90 Terry towelling and similar woven terry fabrics, 200 DH/KG 
EX of unbleached textiles 
58.02.20.90 
58.03.90.30.00 Gauze, other than that of heading No 58.06, of 10 DH/KG 
jute or other textile bast fibres of heading No 
53.03 
8/13 
86 
EX 58.04 I Tulles and other net fabrics, not including \ 40 DH/KG 
woven, knitted or crocheted fabrics, lace in the " 
piece, in strips or in motifs, impregnated, 
coated, covered or laminated with plastics 
58.11.00.41 Textile products in the piece, composed of one 40 DH/KG " 
or more layers of textile materials assembled by 
stitching or otherwise, other than embroidery of 
heading No 58.10, impregnated, coated, 
covered or laminated with plastics 
58.11.00.94.00 Textile products in the piece, composed of one ' 10 DH/KG 
or more layers of textile materials assembled 
with padding by stitching or otherwise, other 
than embroidery of heading No 58.10, of 
fabrics of heading No 53.10. 
59.03 Fabrics impregnated, coated, covered or —40 DH/KG 
laminated with plastics, other than those of 
heading 59.02 
59.05.00.31 Textile wall coverings impregnated, coated, "" 40 DH/KG 
covered or laminated with plastics 
"EX Oil cloth and other textile fabrics coated with " 40 DH/KG 
59.07.00.20 preparations with a basis of drying oil 
EX 60.01.21 ' Pile fabrics, knitted or crocheted, other than ~ 200 DH/KG 
EX 60.01.22 "long pile" fabrics, other than unbleached 
EX 60.01.29 
EX 60.01.91 
EX 60.01.92 
EX 60.01.99 
60.02.41,99.00 Other fabrics, warp knit (including those made 200 DH/KG 
60.02.42.99.00 on galloon knitting machines) 
60.02.43.99 
60.02.49.99.00 . 
60.02.91.99.00 Other knitted or crocheted fabrics " : 200 DH/KG 
60.02.92.99.00 • 
60.02.93.99.21 
60.02.93.99.22 
60.02.93.99.29 
60.02.93.99.90 
I 60.02.99.99.00 | -
9/13 
87 
61.04.11 I Women's or girls' suits, ensembles, jackets, I 600 DH/KG 
61.04.12 blazers, trousers, bib-and-brace overalls, 
61.04.13 breeches and shorts, knitted or crocheted 
61.04.19 
61.04.21 
61.04.22 
61.04.31 
61.04.32 
61.04.33 
61.04.39 
(except 
61.04.39.00.10 
) 
61.04.61 
61.04.62 _ 
61.04.63 
61.04.69-
61.04.41 Dresses, skirts, divided skirts, knitted or 600 DH/KG 
61.04.42 crocheted 
61.04.43 
61.03.44 
61.03.49 
61.04.51 
61.04.52 
61.04.53 
61.04.59 . 
61.06 (except Women's or girls' blouses, shirts and shirt- 500 DH/KG 
61.06.90.00.10 blouses, knitted or crocheted 
61.06.90.00.20 
2 . ; 
EX 61.07 Men's or boys' underpants, briefs, nightshirts, 350 DH/KG 
pyjamas, bathrobes, dressing gowns and similar 
articles, knitted or crocheted 
EX 61.08 Women's or girls' slips, petticoats and négligés, 350 DH/KG 
knitted or crocheted 
61.09 T-shirts, singlets and other vests, knitted or 350 DH/KG 
crocheted : 
61.08 Women's or girls' slips, petticoats and négligés, 350 DH/KG 
knitted or crocheted 
61.09 T-shirts, singlets and other vests, knitted or ' 400 DH/KG 
crocheted 
10/13 
88 
61.10.10 
61.10.20 
61.10.30 
61.10.90 
(except 
61.10.90.00.91 
) Jerseys, pullovers, cardigans, waistcoats and 
similar articles, knitted or crocheted 400 DH/KG 
450 DH/KG 
1250 DH/UN1T 61.12.11 
61.12.12 
61.12.19 Track suits 
62.03.31 
62.03.32 
62.03.33 
62.03.39 
62.04.31 
62.04.32 
62.04.33 
62.04.39 Men's or women's jackets and blazers 
62.03.11 
62.03.12 
62.03.19 
62.03.21 
62.03.22 
62.03.23 
62.03.29 
62.04.11 
62.04.12 
62.04.13 
62.03.19 
62.04.21 
62.04.22 
62.04.23 
62.04.29 Men's or boys'suits or ensembles; women's or 
girls' suits or ensembles 1750 DH/UN1T 
EX 62. 
EX 62. 
EX 62. 
EX 62. 
EX 62, 
EX 62, 
EX 62, 
EX 62. 03.41 
03.42 
03.43 
03.49 
04.61 
04.62 
04.63 
04.69 Men's, boys', women's or girls' trousers or 
bib-and-brace overalls 500 DH/UNIT 
EX 62.04.41 
EX 62.04.42 
EX 62.04.43 
EX 62.04.44 
EX 62.04.49 
(except 
62.04.49.10) Dresses, other than those of noil silk or silk 
waste other than noil 1000 DH/UNIT 
11/13 
11 
62.05 I Men's or boys' shirts; women's or girls' I 200 DH/UNIT 
62.06 (except blouses, shirts and shirt-blouses 
62.06.10) • ~ 
63.01 (except Blankets (other than electric blankets) 150 DH/KG 
63.01.10) 
63.02 Bed linen, table linen, toilet linen and kitchen 400 DH/KG 
linen 
EX 63.05.10 Sacks and bags, of a kind used for the packing 10 DH/KG 
EX 63.05.20 of goods, of jute of other textile bast fibres of 
heading No 53.03, imported empty 
EX 63.05.31 Sacks and bags, of a kind used for the packing ' 28 DH/KG 
EX 63.05.39 of goods, of man-made textile materials, 
imported empty 
EX 63.05.90 Sacks and bags, of a kind used for the packing ___ 10 DH/KG 
of goods, of other textile materials, imported 
empty 
63.06.11 Tarpaulins, awnings and sunblinds 40 DH/KG 
63.06.12 
63.06.19 . 
63.06.21 Tents 40 DH/KG 
63.06.22 
63.06.29 • | 
HEX ~~ Footwear with outer soles and uppers of leather 300 DH/PAIR 
64.03.59.00.30 (not covering the ankle) 
EX 
64.03.59.00.41 
EX 
64.03.59.00.59 
EX 
64.03.59.00.91 
EX 
64.03.59.00.99 
EX Other footwear with leather uppers (not 300 DH/PAIR 
64.03.99.00.30 covering the ankle) 
EX 
64.03.99.00.41 
EX 
64.03.99.00.49 
EX 
64.03.99.00.91 
EX 
64.03.99.00.99 
EX Other footwear with leather or composition 300 DH/PAIR 
64.05.10.00.91 leather uppers 
EX 
64.05.10.00.99 
"EX Other footwear ' ' 300 DH/PAIR 
64.05.90.00.40 
EX 
64.05.90.00.90 
12 12/13 
68.13 I Friction material and articles thereof (for T120 DH/KG 
example, sheets, rolls, strips, segments, discs, 
washers, pads) not mounted, for brakes, for 
clutches or the like, with a basis of asbestos, of 
other mineral substances or of cellulose, 
whether or not combined with textile or other 
materials '•'•' 
69.07 (except Unglazed ceramic (except stoneware) flags and 
69.07.10.00.91 paving, hearth or wall tiles : 
69.07.90.00.91 - in biscuit form for the use of the industries in 
) question 19 DH/m2 
- other 40 DH/m2 
69.07.10.00.91 Unglazed stoneware flags and paving, hearth or ^ 
69.07.90.00.91 wall tiles with a smallest side exceeding 5cm: 
- imported by the entrepreneurs in question — 
-other 1,60 DH/KG 
3,50 DH/KG 
69.08 (except Glazed ceramic flags and paving, hearth or wall 3,50 DH/KG 
69.08.10.00.10 tiles 
) s 
69.08.10.00.10 Glazed ceramic tiles, cubes and mosaic cubes 60 DH/m2 
with a smallest side not exceeding 5cm 
69.10 Ceramic sinks, wash basins, wash basin 11 DH/KG 
pedestals, baths, bidets, water closet pans, 
flushing cisterns, urinals and similar sanitary 
fixtures 
70.13.10.00.11 Stemless glasses (tumblers), not cut, etched, 
70.13.29.00.21 engraved or decorated, of glass other than 
crystal and other than that having a low 
expansion coefficient: 26 DH/KG 
- with a capacity of under 250ml 13 DH/KG 
- with a capacity of 250ml or more 
73.21-. 11.1.1.00 Gas cookers and appliances; dual-fuel cookers " 60 DH/KG 
73.21.11.13.00 and appliances 
73.21.11.91.00 
73.21.11.93.00 
73.21.81.10.00 
73.21.81.20.00 
82.01.30.00.11 Mattocks and picks 20 DH/KG 
82.01.30.00.19 
EX Hoes. 32 DH/KG 
82.01.30.00.90 
82.05.20.001)0" Hammers and sledge hammers 32 DH/KG 
83.01.30 Locks ' 50 DH/KG 
83.01.40 
EX Internal combustion engines of a cylinder 1800 DH/KG 
84.07.31.10.00 capacity of 50cc or less 
13 13/13 
I 
84.09.91.21.00 I Cylinder blocks for mopeds of a cylinder \ 200 DH/KG 
capacity of 50cc or less • _ 
t4.(ÈM.iÙ.20 Pistons lor mopeds of a cylinder capacity or 300 DH/KG 
50cc or less 
84.18.21.00.10 Household type refrigerators of a capacity of 3000 DH/m3 
84.18.21.00.90 500 litres or less OUTSIDE 
84.18.22.00.90 
84.18.29.00.90 
4.21.23.00.00 Filtering or purifying machinery and apparatus - 80 DH/KG 
84.21.29.10.00 for gases and liquids, for engines CAV TYPE 
84.21.31.00.00 -45 DH/KG 
84.21.39.10.00 OTHER 
84.50.11.10.00 Washing machines (4 to 6 kg of laundry) 4000 DH/UNIT 
84.50.12.10.10 
84.50.19.10.10 
84.50.19.10.90 ; 
84.81.80.40 Taps, cocks, valves and similar appliances for 85 DH/KG 
buildings 
85.06.19.10.10 Dry batteries producing under 10 Volts. ' 32 DH/KG 
85.06.20.10.10 
85.06.11.00.10 
85.06.12.00.10 
85.06.13.00.10 
"EX Electric and dual-fuel cookers " 60 DH/KG 
85.16.60.00 
85.35.90.10 Bars for connecting electrical circuits and parts 80 DH/KG 
85.36.90.10 of such circuits 
85.38.90.20 
86.36.50.11 Switches and parts of switches for household ~~ 80 DH/KG 
EX use 
85.38.90.91.10 
85.36.61.10 Lamp-holders and parts of lamp-holders 120 DH/KG 
85.38.90.10 
85.36.69.10 Plugs and sockets and parts of plugs and sockets 80 DH/KG 
EX for household use 
85.38.90.91.10 
85.39.22 Filament lamps of a power not exceeding 200W ~ 45 DH/KG 
and for a voltage exceeding 100V 
87.08.31 Mounted brake linings for motor vehicles 120 DH/KG 
87.08.39 
87.14.11.00.10^ Motorcycle saddles : 70 DH/UNIT 
87.14.95.00 Bicycle saddles ' ! 80 DH/UNIT 
_ __ 25 DH/PAIR 
87.14.19.00.99 
EX 
87.14.93.00 
14 14/13 S2 
EX 
87.14.19.00.99 
EX 
87.14.96.00 
"Ëx" 
87.14.19.00.99 
EX 
87.14.99.00.99 Crank-gear sets 
Steering gear 
Low- and medium-voltage electricity meters 
- for single phase 
- for three-phase 9 DH/SET 
9 DH/SET 
90.28.30.10.00 
185 DH/UNIT 
412 DH/UNIT 
NEW CARS: 
USED CARS: 69 500 DH per car 
65 000 DBTper car 
15/13 
93 
ANNEX 6* 
List 1 
CN CODE DESCRIPTION 
40122000 Used pneumatic tyres 
630900 Worn clothing and other worn articles 
ex 87012019 
8701904290 
8701904990 Road tractors, including used tractors for hauling; 
other wheeled road tractors, used 
Motor vehicles for transporting groups of passengers, 
with compression-ignition or other internal combustion 
piston engine, used 8702109919 
8702109999 
8702109290 
8702902290 
8702902919 
8702902999 
8704219039 
8704219069 
8704219079 
8704219099 
8704229029 
8704229049 
8704229059 
8704229099 
8704239029 
8704239049 
8704239059 
8704239099 
8704319039 
8704319069 
8704319079 
8704319099 
8704329029 
8704329049 
8704329059 
8704329099 Motor vehicles for transporting goods, with 
compression-ignition, spark-ignition or other internal 
combustion piston engine, used 
8705100090 
8705909099 Special-purpose motor vehicles other than those 
principally designed for the transport of persons or 
goods, used 
8716319099 
8716399090 Other tanker-trailers and tanker semi-trailers and other 
trailers and semi-trailers, for the transport of goods, 
etc., used 
9 
List 2 
CNCODE | DESCRIPTION 
ex 73211111 Cookers and gas appliances, used 
ex 73211121 
ex 84089090 Motors for irrigation, used 
" ex 84181000 Refrigerators and freezers, used 
ex 84182100 
ex 84182200 
ex 84182900 
ex 84501110 Washing machines, used 
ex 84501210 
ex 84501910 
ex 85166000 Electric and dual-fuel cookers, used 
ex 87111011 Mopeds, used 
ex 87120000 ~ Bicycles used —~ 
* The concept of used goods will be governed by a benchmark of age, based on the 
length of time for which the goods have been in use.This should be determined jy the 
parties six months before the Agreement enters into force. 
The concept of used goods will not apply to reconditioned goods which are recognized 
as complying with the technical regulations in force in Morocco. 
95 
Annex 7 
relating to intellectual, industrial and commercial property 
1. By the end of the fourth year after the entry into force of the Agreement, 
Morocco shall accede to the following multilateral conventions on the protection of 
intellectual, industrial and commercial property: 
International Convention for the Protection of Performers, Producers of 
Phonograms and Broadcasting Organizations (Rome, 1961) 
Budapest Treaty on the International Recognition of the Deposit of Micro­
organisms for the Purposes of Patent Procedure (1977, amended in 1980) 
Patent Cooperation Treaty (1970, amended in 1979 and modified in 1984); 
International Convention for the Protection of the New Varieties of Plant (Act 
of Geneva, 1991); 
2. The Association Council may decide that paragraph 1 of this Annex applies to 
other multilateral conventions in this field. 
3. The Contracting Parties express their attachment to observing the obligations 
flowing from the following multilateral conventions: 
Paris Convention for the Protection of Industrial Property in the 1967 Act of 
Stockholm (Paris Union); 
Madrid Agreement Concerning the International Registration of Marks in the 
1969 Act of Stockholm (Madrid Union); 
Berne Convention for the Protection of Literary and Artistic Works in the Act of 
Paris of 24 July 1971; 
Protocol Relating to the Madrid Agreement Concerning the International 
Registration of Marks (1989); 
Nice Agreement Concerning the International Classification of Goods and 
Services for the purposes of the'Registration of Marks (Geneva, 1977) 
96 
PROTOCOL NO 1 
ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO 
THE COMMUNITY OF AGRICULTURAL PRODUCTS ORIGINATING IN 
MOROCCO 
97 
ARTICLE 1 - ' ' 
1. The products listed in the Annex, originating in Morocco shall be admitted for import 
into the Community in accordance with the conditions set out below and in the Annex. 
2. Import duties shall be either eliminated or reduced by the percentage indicated in 
respect of each product in column (a). . 
Where the Common Customs Tariff provides for the application of ad valorem customs 
duties and a specific customs duty in respect of certain products, the rates of reduction 
shown in column (a) and in column (c), as referred to in paragraph 3, shall apply only to the 
ad valorem customs duty. 
3. The customs duties shall be eliminated in respect of certain products within the limits of 
the tariff quotas shown against them in column (b). 
The Common Customs Tariff duties in respect of the quantities imported in excess*"Of the 
quotas shall be reduced by the percentage indicated in column (c). 
4. The reference quantities fixed in respect of certain other products exempt from customs 
duties are shown in column (d). 
Where imports of a product exceed the reference quantities, the Community may, having 
regard to an annual review of trade flows which it shall carry out, make the product 
concerned subject to a Community, tariff quota the volume of which shall be equal to the 
reference quantity. In such a case, for quantities imported in excess of the quota, the 
common customs tariff duty shall, according to the product concerned, be applied in full or 
reduced, as indicated in column (c). 
5. For some of the products referred to in paragraphs 3 and 4 and indicated in column (e), 
the quotas or reference quantities shall be increased from 1 January 1997 to 1 January 
2000 on the basis of four equal instalments each corresponding to 3% of these amounts. 
6. For some of the products other than those referred to in paragraphs 3 and 4 and 
indicated in column (eh the Community may fix a reference quantity as provided for in 
paragraph 4 if, in the light of the annual review of trade which it shall carry out, it 
establishes that the volume of imports may cause difficulties on the Community market. If, 
subsequently, the product is subject to a tariff quota under the conditions set out in 
paragraph 4, the Common Customs Tariff duty shall be applied in full or reduced, depending 
on the product concerned, by the percentage shown in column (c) in respect of the 
quantities imported in excess of the quota. 
ARTICLE 2 
1. In the case of the products originating in Morocco which are referred to in Articles 3 
and 4, the entry price levels from which specific duties will be reduced to zero shall be the 
prices hereinafter referred to as "agreed entry prices", within the limits of the maximum 
quantities, periods and conditions stipulated in those Articles. 
2. These agreed entry prices shall be reduced in the same proportions and at the same 
pace as the entry prices bound with the WTO. 
3 (a) If the entry price of a particular lot is 2%, 4%, 6% or 8% below the agreed entry 
price, the specific customs duty shall be .?%, 4%, 6% or 8% of the agreed entry 
price, as appropriate, 
(b) If the entry price of a particular lot is below 92% of the agreed entry price, the 
specific customs duty bound with the WTO shall apply 
98 
4. Morocco hereby undertakes to ensure that total exports to the Community during 
the periods and under the conditions specified in this Protocol do not exceed the quantities 
agreed upon in Articles 3 and 4. -
5. The aim of the specific arrangements established by this Article shall be to preserve 
the level of Morocco's traditional exports to the Community and to avoid disturbing 
Community markets. 
6. The two Parties shall consult each other during the second half of every year in 
order to examine trade for the previous year. Such consultations may also take place at any 
time if one of the Parties so requests, within three working days of that request. The 
Parties shall take whatever steps are appropriate to ensure that the objective described in 
Article 2(5), Article 3 and Article 4 of this Protocol is fully achieved. 
ARTICLE 3 
For fresh tomatoes falling within CN code 0702 00: 
(a) from 1 October to 3 March and for an agreed quantity of 150 676 tonnes 
divided month by month as described below, the entry price levels from 
which specific duties will be reduced to zero shall be as follows: 
Period Quantities Apreed entry price 
(tonnes) (ECU per tonne) 
October 5 000 500 
November to March 145 676 500 
divided as follows: 
November 18 601 
December 36 170 
January 30 749 
February 33 091 
March 27 065 
Total 150 676 
(b) From 1 November to 31 March: 
(i) if, in any given month, the quantity specified in subparagraph (a) has 
not been used up, the balance of that quantity, up to 20%, may be 
carried over to the next month; 
(ii) the quantity specified may be exceeded by up to 20% in any given 
month, provided that the overall limit of 145 676 tonnes is not 
exceeded. 
(c) Morocco shall notify the Commission of weekly exports to the Community 
within a space of time which allows precise and accurate reporting. That space 
of time must not exceed fifteen days. 
2. For fresh courgettes falling within CN code 0709 90: 
(a) from 1 October to 20 April and for a maximum quantity of 5 OOO tonnes, the 
entry price level from which specific duties will be reduced to zero shall be 
ECU 451 per tonne. 
(b) Morocco shall notify the Commission monthly of of the quantities exported 
during the previous month. 99 
ARTICLE 4 
1. In the case of the products listed below, the entry price levels from which specific 
duties will be reduced to zero shall be as follows, within the limits of the quantities'and 
periods stipulated: 
Product 
Artichokes 
(ex 0709.10) 
Cucumbers 
(ex 0707) 
Clementines 
(ex 0805.20) 
Oranges 
(ex 0805.10) Period 
1 November -
31 December 
1 November -
31 May 
1 November -
end February 
1 December -
31 May Quantity 
(tonnes) 
500 
5000 
110000 
300 000 Agreed entry price 
(ECU per tonne) 
600 
500 
500 
~"~ 275 
no 
CN code 
0101 19 10 
0101 19 90 
ex 0204 
0205 00 
0208 
ex 0602 
ex 0602 40 Description 
Horses for slaughter (a) 
Other horses 
Meat of sheep or goats, fresh, chilled or frozen, other than 
meat of domestic sheep 
Meat of horses, asses, mules or ninnies, fresh, chilled or 
frozen 
Other meat and edible meat offal, fresh, chilled or frozen 
Other live plants (including their roots), cuttings and slips; 
mushroom spawn, other than roses 
Roses, grafted or not, other than cuttings Customs duty rate 
reduction 
(%) 
a 
100 
100 
100 
100 
100 
100 
100 Tariff quota 
(tonnes) 
b Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
80 
80 
-
80 
-
0 
60 Reference 
quantity 
(tonnes) 
d 
300 Specific 
provisions 
e 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(5) 
art. 1(6) 
o 
Annex to Protocol 1 Morocco 
CN code 
0603 10 
ex 10 11 
ex 10 51 
ex 10 13 
ex 10 53 
ex 10 21 
ex 10 61 
ex 10 25 
ex 10 65 
ex 10 15 
ex 10 55 
ex 10 29 
ex 10 69 Description 
Cut flowers and flower buds, fresh 
Roses, from 15 October to 14 May ** 
Carnations, from 15 October to 31 May ** 
Gladioli, from 15 October to 14 May 
Chrysanthemums, from 15 October to 14 May 
Orchids, from 15 October to 14 May 
Other, from 15 October to 14 May 
1 Customs duty rale 
reduction 
(%) 
a 
100** 
100 Tariff quota 
(tonnes) 
b 
1995/96 : 
2000 
1996/97 : 
2400 
1997/98 : 
2600 
1998/99 
and following 
periods : 
3000 
1995/96 : 
1600 
1996/97 : 
1700 
1997/98 : 
1900 
1998/99 
and following 
periods : 
2000 Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
0 
o Reference 
quantity 
(tonnes) 
d Specific 
provisions 
e 
t 
J ex 0701 90 51 
[ ex 0701.90.90 
ex 0702 00 New potatoes, from 1 December to 31 April (b) 
Tomatoes 100 
100* 120 000 
150 676 40 
60* art. 1(5) 
art. 2 and 
art. 3 j 
O 
CO 
ANNEXE 
CN code 
ex 07 03 
ex 0703 10 11 
ex 0703 10 19 
ex 0704 90 90 
ex 0705 11 
ex 0704 
0705 
0706 
ex 0707 
ex 0708 10 20 
ex 0708 10 95 
ex 0708 20 20 
ex 0708 20 95 
ex 0709 10 Description 
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or 
chilled 
Onions, from 15 February to 15 May 
Chinese leaves, from 1 November to 31 December 
Iceberg lettuce, from 1 November to 31 December 
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassrcas, 
other than Chinese leaves / 
Lettuce and chicory 
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar 
edible roots 
Cucumbers and gherkins 
Peas (Pisum sativum), from 1 October to 30 April 
Beans (Vigna spp. Phaseolus spp.), from 1 November to 30 April 
Artichokes, from 1 October to 31 December Customs duty rate 
reduction 
(%) 
a 
100 
100 
100 
100 
100 
100* 
100 
100 
100* Tariff quota 
(tonnes) 
b 
7000 (1) 
120 
120 
5000 
I 
! Rate of duty 
reduction beyond* 
existing or future 
tariff quotas 
•(%) 
c 
0 
60 
0 
0 
0 
0 
60 
60 
30* Reference 
quantity 
(tonnes) 
d 
150 
500 
_ Specific 
provisions 
art. 1(5) 
art. 1(5) 
art. 1(5) 
art. 1(5) 
art.2 and 
art.4 
'art. 1(6) 
art. 1(6) 
art. 1(6) 
art.2 and 
art.4 
AH 
ANNEXE 
ex 0709 20 00 
ex 0709 30 00 " 
0709 60 10 Asparagus, from 1 October to 31 March 
Aubergines, from 1 December to 30 April 
Sweet peppers 100 
100 
100 0 
60 
40 3000 art. 1(6) 
art. 1(6) 
art. 1(5) 
CN code 
ex 0709 60 99 
ex 0709 90 
ex 0709 90 90 
ex 0709 90 90 
0709 40 00 
ex 0709 51 
0709 70 00 
ex 0709 90 
ex 0710 
0710 21 00 
ex 0710 29 00 
0710 80 59 Description 
Other fruits of the genus Capsicum or of the 
genus Pimenta, from 15 November to 30 
June 
Courgettes, from 1 November to 30 May 
Okra, from 15 February to 15 June 
Wild onions of the species Muscari 
comosum, from 15 February to 15 May 
Celery other than celeriac 
Mushrooms other than cultivated mushrooms 
Spinach, New Zealand spinach and orache 
spinach 
Frozen vegetables other than peas and other 
fruits of the genus Capsicum or of the genus 
Pimenta 
Peas 
Other fruits of the genus Capsicum or of the 
genus Pimenta Customs duty rate 
reduction 
(%) 
a 
100 
100* 
100 
100 
100 
100 
100 
100 Tariff quota 
(tonnes) 
b 
5000 
7000(1) 
8000 
6000 Rate of duty reduction 
beyond existing or future 
tariff quotas 
(%) 
c 
0 
60* 
0 
60 
0 
0 
I 
30 
-Reference 
quantity 
(tonnes) 
d 
\ Specific 
provisions 
e 
art. 1(6) 
art. 1(5) 
art.2 and 
art. 3 
art. 1(6) 
art. 1(5) 
art. 1(5) 
aVt. 1(5) 
art. 1(6) 
a* 
0711 10 00 
0711 40 00 
ex 0711 90 Onions 
Cucumbers and gherkins 
Other vegetables; mixtures of vegetables, 
excluding peppers 100 0 500 art. 1(5) 
CN code 
0711 20 10 
0711 30 00 
0711 90 10 
0712 
0713 10 10 
0713 50 10 
ex 0713 
ex 0804 10 00 
0804 20 
0804 40 
ex 0805 10 Description 
Olives for uses other than the production of oil (c) 
Capers 
Fruits of the genus Capsicum or of the genus Pimenta, other 
than sweet peppers 
Dried vegetables, other than onions and olives 
Peas for sowing 
i. 
Broad beans and horse beans, for sowing 
Leguminous vegetables, other than for sowing 
Dates, in immediate packings of a net content of 35kg or less 
Figs 
Avocados 
Fresh oranges . Customs duty rate reduction 
(%) 
a 
100 
100 
100 
100 
100 
100 
100 
100 
100 
.100 
100* Tariff quota 
(tonnes) 
b 
340*000 Rate of duty 
reduction 
beyond 
existing or 
future tariff 
quotas 
<%)• 
c 
60 
90 
-
0 
60 
60 
-
-
0 
0 
80* Reference 
quantity 
(tonnes) 
d 
500 
500 
300 
» Specific 
provisions 
e 
art. 1(6) 
art. 1(6) 
. 
art. 1(5) 
art. 1(6) 
art. 1(5) 
art. 1(6) 
art. 1(5), 
art.2 and 
art.4 
CN code 
ex 0805 20 
ex 0805 30 
ex 0805 10 
ex 0805 20 
ex 0805 30 
0805 40 
ex 0806 
ex 0807 11 00 
ex 0807 19 00 
0808.20.90 
0809 10 
0809 20 
0809 30 
ex 0809 40 Description 
Mandarins (including tangerines and satsumas), fresh; 
Clementines, wilkings and similar citrus hybrids, fresh 
Lemons, fresh 
Oranges, other than fresh 
Mandarins (including tangerines and satsumas), clémentines, 
wilkings and similar citrus hybrids, other than fresh 
Lemons and limes, other than fresh 
Grapefruit 
Table grapes, fresh, from 1 November to 31 July 
Watermelons, from 1 January to 15 June 
Melons, from 1 November to 31 May 
Quinces 
Apricots, fresh 
Cherries, fresh 
1 
Peaches, including nectarines, fresh 
Plums, from 1 November to 30 June Customs duty rate 
reduction 
(%) 
a 
100* 
100* 
100* 
100 
100* 
100 
100 
100 
100* 
100* 
100* 
100* Tariff quota 
(tonnes) 
b 
150 000 
1000 Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
80* 
80* 
0 
80 
60* 
50 
50 
0 
0 
0 
1 
0 
-Reference 
quantity 
(tonnes) 
d 
1 000 
500 Specific 
provisions 
e 
art. 1(5)? an.2 and 
an.4 
art. 1(6) 
art. 1(5) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
• art. 1(6) 
,art. 1(5) 
CN code 
ex 0810 10 05 
ex 0810 10 80 
ex 0810 20 10 
ex 0810 50 00 
ex 0810 90 85 
ex 0810.90.85 
ex 0811 
ex 0812 90 20 
ex 0812 90 95 
0813 10 
0813 40 10 
0813 40 50 
0813 40 95 
0813 50 12 
0813 50 15 
0904 12 00 
0904 20 31 
0904 20 35 
0904 20 39 
0904 20 90 Description 
Strawberries, from 1 November to 31 March 
Raspberries, from 15 May to 15 July 
Kiwi fruit, from 1 January to 30 April 
Pomegranates, from 15 August to 30 November 
Barbary figs and medlars 
Fruit, uncooked or cooked by steaming or boiling in water, not 
containing added sugar, frozen 
Oranges, finely shredded, provisionally preserved 
Other citrus fruit, finely shredded, provisionally preserved 
Apricots, dried 
Peaches, including nectarines, dried 
Papayas, dried 
Other fruit, dried 
Fruit salads of dried fruit other than plums 
Pepper, crushed or ground 
Peppers, other than crushed or 'ground(d) 
Peppers, crushed or ground Customs duty rate 
reduction 
a 
100 
100 
100 
100 
50 
100 
; 100 
100 
100 
50 
50 
50 
50 
100 
100 
100 Tariff quota 
(tonnes) 
b Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
60 
50 
0 
0 
-
30 
80 
80 
60 
-
-
-
I 
-Reference 
quantity 
(tonnes) 
d 
240 Specific II 
provisions 
e 
art. 1(6) 
art. 1(6) 
art.-1(6.) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
» 
CN code 
0909 
0910 
1001 10 00 
1209 91 90 
1209 99 99 
1211 
1212 10 
1212 20 00 
1212 30 00 
1212 99 90 
ex 1302 20 Description 
Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries 
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry 
and other spices 
Durum wheat 
Other vegetable seeds (e) 
Other seeds and fruit, for sowing (e) 
Plants and parts of plants (including seeds and fruits), of a kind 
used primarily in perfumery, in pharmacy or for insecticidal, 
fungicidal or similar purposes, fresh or dried, whether or not 
cut, crushed or powdered 
Locust beans, including locust bean seeds 
Seaweeds and other algae 
Apricot, peach or plum stones and kernels 
Other plant products 
Pectic substances, pectinates and pectates Customs duty rate 
reduction 
<%> 
a 
100 
100 
ECU 0.73 per 
tonne (2) 
100 
100 
100 
100 
100 
100 
100 
25 Tariff quota 
(tonnes) 
b Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
-
-
-
60 
60 
-
-
-
-
-1 Reference 
quantity 
(tonnes) 
d c r Specific 
provisions 
e 
art. 1(6) J 
art. 1(6) 
^ 
^ 
ANNEXE 
1509 
1509 10 10 
1509 10 90 
1509 90 00 
1510 
1510 00 10 
1510 00 90 | Olive oil and its fractions, whether or not refined, but not 
chemically modified : 
- Lampante virgin olive oil 
- Other 
- Other than virgin 
Other oils and their fractions, whether or not refined, but not 
chemically modified, including blends of these oils o; fractions 
with oils or fractions of heading No 1509 
- Crude oils 
- Other 10 
10 
5 
10 
5 0 
0 
0 
0 
0 art. 1(6) 
art. 1(6)' 
art. 1(6) 
art. 1(6) 
art. 1(6) 
r*c* 
1 1 
CN code 
ex 2001 10 00 
ex 2001 10 00 
ex 2001 10 00 
2001 90 20 
ex 2001 90 50 
ex 2001 90 65 
ex 2001 90 70 
ex 2001 90 75 
ex 2001 90 85 
ex 2001 90 96 
2002 10 10 
2003 10 20 
2003 10 30 
2003 10 80 
2003 20 00 
CN code Description 
» 
Cucumbers, not containing added sugar 
Gherkins, prepared or preserved 
Onions, not containing added sugar 
Fruits of the genus Capsicum, other than sweet peppers 
Mushrooms, not containing added sugar 
Olives, not containing added sugar 
Sweet peppers, not containing added sugar 
Red salad beetroot, not containing added sugar 
Red cabbage, not containing added sugar 
Other, not containing added sugar 
Peeled tomatoes 
Mushrooms of the genus Agaricus 
Other mushrooms 
Truffles 
Description 
1 Customs duty rate 
reduction 
(*•) 
a 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
Customs duty rate 
reduction 
(%) 
a Tariff quota 
(tonnes) 
b 
3 200 
Tariff quota 
(tonnes) 
b Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%)' 
c 
-
0 
-
-
-
-
-
-
-
-
30 
50 
60 
70 
Rate of duty 
Reduction beyond 
existing or future 
tariff quotas 
(%) 
c Reference 
quantity 
(tonnes) 
d 
Reference 
quantity 
(tonnes) 
d Specific 
provisions 
e 
art! 1(5) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
Specific 
provisions 
e 
2004 10 99 J Potatoes, other 
ex 2004 90 30 
2004 90 50 
ex 2004 90 98 
ex 2004 90 98 
2005 10 00 
2005 20 20 
2005 20 80 
2005 40 00 
2005 51 00 
2005 59 00 
2005 60 00 
2005 70 
2005 90 10 
2005 90 30 
CN code 
2005 90 50 
2005 90 60 Capers and olives 
Peas (Pisum sativum) and green beans 
Artichokes 
Other : 
Asparagus, carrots and mixtures 
Other 
Homogenized vegetables : 
Asparagus, carrots and mixtures 
Other 
Potatoes, thinly sliced, fried or baked, whether or not salted or 
flavoured, in airtight packings, suitable for immediate 
consumption 
Potatoes, other 
Peas (Pisum sativum) 
Beans, shelled 
Beans, other 
Asparagus 
Olives 
Fruits of the genus Capsicum, other than sweet peppers 
Capers 
Description 
1 
Artichokes 
Carrots 100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
Customs duty rate 
reduction 
(%) 
a 
100 
100 10 440 (3) 
10 440(3) 
10 440 (3) 
Tariff quota 
(tonnes) 
b 50 
-
20 
50 
20 
50 
20 
50 
50 
50 
20 
50 
20 
20 
-
-
-
Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
! C 
50 
20 Reference 
quantity 
(tonnes) 
d art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) | 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
Specific 
provisions 
t 
\ 
e 
art. 1(6) 
art. 1(6) 
n 
2005 90 70 
2005 90 80 
2007 10 91 
2007 10 99 
2007 91 90 
2007 99 91 
2007 99 98 
2008 30 51 
2008 30 71 
ex 2008 30 91 
ex 2008 30 99 
ex 2008 30 55 
ex 2008 30 75 
ex 2008 30 59 
ex 2008 30 79 Mixtures of vegetables 
Other 
Homogenized preparations of tropical fruit 
Other 
Citrus fruit, other 
Apple purée, including compotes 
Other 
Grapefruit segments 
Mandarins (including tangerines and satsumas), finely shredded; 
Clementines, wilkings and similar citrus hybrids, finely shredded 
In immediate packings of a net content exceeding 1kg 
In immediate packings of a net content not exceeding 1kg 
Oranges and lemons, finely shredded 100 
100 
100 
100 
100 
100 
50 
80 
100 
80 
80 20 
50 
50 
50 
50 
50 
50 
80 
-art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) j 
art. 1(6) j 
1 
CN code 
ex 2008 30 91 
ex 2008 30 99 
ex 2008 30 91 
2008 50 61 
2008 50 69 
ex 2008 50 92 
ex 2008 50 94 
ex 2008 50 99 
ex 2008 50 92 
ex 2008 50 94 
ex 2008 70 92 
ex 2008 70 94 
ex 2008 70 99 
ex 2008 92 51 
ex 2008 92 59 
ex 2008 92 72 
ex 2008 92 74 
ex 2008 92 76 
ex 2008 92 78 
2009 11 
2009 19 
2009 20 11 
2009 20 19 Description 
Citrus fruit, finely shredded 
Citrus pulp 
Apricots 
Apricot halves 
Apricot halves 
Apricot pulp 
Peach (including nectarine) halves 
Peach (including nectarine) halves 
Mixtures of fruit 
Orange juice 
I 
Grapefruit juice Customs duty rate 
reduction 
(%) 
a 
80 
40 
100 
100 
100 
100 
50 
100 
100 
100 
70 Tariff quota 
(tonnes) 
b 
9 899 
100 
33 607 (5)' Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
-
-
20 
50 
50 
30 
-
50 
55 
1 Reference 
quantity 
(tonnes) 
d 
7.560 
7.200 (4) 
7.200 (4) C T 
Specific 
provisions 
e 
art. 1(6) 
,art. 1(5) 
]<K 
CN code 
2009 20 91 
2009 20 99 
2009 30 11 
2009 30 19 
ex 2009 30 31 
2009 30 39 
ex 2204 
ex 2204 21 
2301 
ex 2302 Description 
Grapefruit juice 
Grapefruit juice 
Juice of any other citrus fruit 
Juice of any other citrus fruit except lemons 
Wine of fresh grapes 
Wines carrying a registered designation of origin, of the 
following names: : Berkane, Sais, Béni M'Tir, Guerrouane, 
Zenunour and Zennata, in containers holding no more than 2 
litres, of an actual alcoholic strength by volume of no more than 
15% vol. 
Flours, meals and pellets, of meat or meat offal, of fish or of 
crustaceans, molluscs or other aquatic invertebrates, unfit for 
human consumption; greaves 
Bran, sharps and other residues, whether or not in the form of 
pellets derived from the sifting, milling or other working of 
cereals or of leguminous plants, other than maize (corn) and 
rice Customs duty rate 
reduction 
(%) 
a 
100 
100 
100 
100 
100 
100 
100 
60 Tariff quota 
(tonnes) 
b 
95 200 hi 
56 000 hi Rate of duty 
reduction beyond 
existing or future 
tariff quotas 
(%) 
c 
70 
70 
60 
60 
80 
0 
-Reference 
quantity 
(tonnes) 
960 1 Spec i lie 1 
provisions 
art. 1(6) | 
art. 1(6) 
art. 1(6) 
I* 
(a) Entry under this subheading is subject to the conditions to be laid down by the competent Community authorities 
(b) From the time at which Community regulations concerning the potato sector becom applicable, the reduction in the duty applicable beyond the quota will be 50%. 
(c) Entry under this subheading is subject to the conditions to be laid down by the competent Community authorities 
(d) Entry under this subheading is subject to conditions laid down in the rivant Community provisions. 
(e) This concession applies only to seed which complies with the rules relating to the marketing of seed and plants. 
(*) The rate of reduction applies only to the ad valorem customs duty. 
(**) The reduction is subject to compliance with certain conditions agreed by exchange of letters (flowers other than exotic flowers). 
(1) Tariff quota common to the three headings ex 0703 10 11, ex 0703 10 19 and ex 0709 90 90. 
(2) Reduction to be applied to the duties established in accordance with Article 10(2) of Regulation (EEC) No 1766/92. 
(3) Tariff quota common to the three subheadings 2004 90 50, 2005 40 00 and 2005 59 00. 
(4) Reference quantity common to the two subheadings 2008 50 99 and 2008 70 99. 
(5) The share of juices imported in packings holding 2 litres or less must not exceed 10 082 tonnes. 
17 
PROTOCOL No 2 
ON THE ARRANGEMENTS APPLYING TO IMPORTS 
INTO THE COMMUNITY OF FISHERY PRODUCTS ORIGINATING IN 
MOROCCO 
118 
2*VKJ*- » 
Article 1 
The products listed below, originating in Morocco, shall be 
imported into the Community free of customs duties 
CN CODE __ DESCRIPTION 
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates 
1604 11 00 Salmon 
1604 12 Herrings 
1604 1390 Other 
1604 14 Tunas, skipjack and bonito (Sarda spp.) 
1604 15 Mackerel 
1604 16 00 Anchovies 
1604 19 10 Salmonidae, other than salmon 
1604 19 31 Fish of the genus Euthymnus, other than 
1604 19 39 skipjack (Euthymnus (Katsuwonus) pelamis) 
1604 19 50 Fish of the species Orcynopsis unicolor 
1604 19 91 to Other 
1604 19 98 
1604 20 Other prepared or preserved fish: 
1604 20 05 Preparations of surimi 
1604 20 10 of salmon 
1604 20 30 of salmonidae, other than salmon 
' . I . 1 
119 
CN CODE DESCRIPTION 
1604 20 40 of anchovies 
ex 1604 20 50 of bonito, of mackerel of the species Scomber scombrus and 
Scomber japonicus; of fish of the species Orcynopsis'Tjnicolor 
1604 20 70 of tunas, skipjack or other fish of the genus Euthymnus 
1604 20 90 of other fish 
1604 30 caviar and caviar substitutes 
1605 10 00 Crab 
1605 20 Shrimps and prawns 
1605 30 00 Lobster 
1605 40 00 Other crustaceans 
1605 90 11 Mussels (Mytilus spp., Perna spp.), in airtight containers 
1605 90 19 Other mussels __. 
1605 90 30 Other molluscs 
1902 20 10 Stuffed pasta, whether or not cooked or otherwise prepared: 
containing more than 20% by weight of fish, 
crustaceans, molluscs or other aquatic invertebrates. 
Article 2 • 
Imports into the Community of prepared or preserved sardines of CN codes 
1604 13 11, 1604 13 19 and ex 1604 20 50 originating in Morocco shall be covered 
by the arrangements established by Article 1, subject to the following provisions: 
Frotn 1 January to 31 December 1996: 
tariff exemption up to'a Community tariff quota of 19 500 tonnes; 
for imports beyond the level of the quota, 6% customs duty. 
From 1 January ro 31 December 1997: 
tariff exemption up to a Community tariff quota of 21 000 tonnes; 
for imports beyond the level of the quota, 5% customs duty. 
From 1 January to 31 December 1998: 
tariff exemption up to a Community tariff quota of 22 500 tonnes; 
for imports beyond the level of the quota, 4% customs duty. 
120 
3 
PROTOCOL No 3 
ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO MOROCCO 
OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY 
121 
Sole Article 
The customs duties on import into Morocco of the products originating in the 
Community listed in the Annex shall not be higher than those shown in column (a) 
within the limits of the tariff quotas shown in column (b). 
122 
CNcode 
Chap. 1 
010210 
010511 Description 
Live animals; animal, products 
Live bovine animals; pure-bred breeding animals 
Live fowls of the species Gallus domesticus, of a weight not exceeding 185g Maximum customs 
duties 
% 
2.5 
2.5 Preferential 
tariff 
quota» 
4000 
150 
Chap. 2 
020220 
0202 30 Meat and edible meat offal 
Meat of bovine animals, frozen, other than carcases and half-carcases, with bone in 
Meat of bovine animals, frozen, other than carcases and half-carcases, boneless 45 
45 3800 
500 
Chap. 4 Dairy produce; birds' eggs; natural honey; 
edible products of animal origin, not elsewhere specified or included 
0402 10 12 
0402 21 
0402 91 
0402 99 
040410 
0405 
0406 90 
Chap. 5 
0504 
Chap. 6 
601 
0602 20 
0602 99 Milk and cream, concentrated or containing added sugar or other sweetening matter: 
in powder, granules or other solid forms, of a fat content, by weight, 
not exceeding 1.5% 
Milk and cream, concentrated or containing added sugar or other sweetening matter: 
in powder, granules or other solid forms, of a fat content, by weight, 
exceeding 1.5% 
Other, not containing added sugar or other sweetening matter 
Other 
Whey and modified whey, whether or not concentrated or containing added sugar 
or other sweetening matter 
Butter and other fats and oils derived from milk 
Other cheese 
Products of animal origin, not elsewhere specified or included 
Guts, bladders and stomachs of animals (other than fish), whol<= and pieces thereof 
Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage 
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth 
or in flower; chicory plants and roots other than roots of heading No 1212 
Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 
Indoor plants other than rooted cuttings and young plants, other than flowering 
plants 30 
87 
87 
17,5 
17,5 
12.5 
40 
17.5 
35 
2.5 
35 3300 
3200 
2600 
1000 
200 
8000 
550 
150 
200 
250 
600 
CN code 
Chap. 7 
0701 10 00 
0712 90 
071310 90 
Chap. 10 
100190 99 
1003 
1003 0010 
1003 00 90 
100510 
1005 90 
10061010 
1006 30 
Chap. 11 
110710 
Chap. 12 
1205 00 90 
1206 00 
1206 00 10 
120911 00 
1209 21 00 
1209 91 90 
1213 00 00 
1214 00 Description 
Edible vegetables and certain roots and tubers 
Potatoes, fresh, chilled, seed or new 
Other vegetables,; mixtures of vegetables 
- dried leeks, dried peppers 
- other, including mixtures 
Peas (Pisum sativum), other than for sowing 
Cereals 
Common wheat and meslin. other than for sowing 
Barley 
- for sowing 
- other 
Maize (corn), seed 
Maize (corn), other 
Rice in the husk, for sowing 
Semi-milled or wholly milled rice, whether or not polished or glazed 
Products of the milling industry; malt; starches; inulin; wheat gluten 
Malt, not roasted 
Oilseeds and oleaginous fruits; miscellaneous grains, seeds and fruit; 
industrial or medicinal plants; straw and fodder 
Rape or colza seeds, whether or not broken, other than for sowing 
- rape 
- colza 
Sunflower seeds, whether or not broken 
- for sowing 
Sugar beet seed 
Lucerne (alfalfa) seed 
Vegetable seeds other than kohlrabi seed 
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed 
or in the form of pellets 
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin. 
forage kale, lupines, vetches and similar forage products, whether or not in the 
form of pellets Maximum customs 
duties 
% 
a 
25 
40 
32,5 
40 
144* 
2.5 
113* 
2,5 
122* 
32,5 
177* 
35 
146* 
2,5 _ 
2,5 
2.5 
2,5 
22,5 
22,5 Preferential 
tariff 
quotas 
b 
31000 
150 
350 
456000* 
2000 
8000* 
300 
2000* 
300 ~ 
550* 
5000 
1000* 
250 
900 
100 
300 
1150 
4500 
* In the event of the tariff quota not being fully used up at the duty rate specified for it, Morocco would agree to the rate beingjowered to a level whic 
ensure that the quota was fully used up. 
124 
Chap. 15 
150710 90 
151410 
151490 
151511 00 
1515 1910 
1515 90 
151610 90 
1516 20 99 
Chap. 17 
1701 12 90 
Chap. 23 
2302 40 
2309 90 Animal or vegetable fats and oils and their cleavage products; 
prepared edible fats; animal or vegetable waxes 
Other crude soya-bean oil, whether or not de-gummed, for technical or industrial uses 
other than the manufacture of foodstuffs for human consumption 
Crude rape, colza or mustard oil and fractions thereof, whether or not refined, 
but not chemically modified 
Non-crude rape, colza or mustard oil and fractions thereof, whether or not refined. 
but not chemically modified 
Linseed oil and its fractions, crude 
Linseed oil and its fractions, other than crude, for technical uses 
Other fixed vegetable fats and oils (including jojoba oil) and then fractions. 
whether or not refined, but not chemically modified other than t rude 
Animal fats and oils or their fractions, other than in immediate packings 
of a net content of 1 kg or less 
Vegetable fats and oils and their fractions, other than castor, paim, palm-kernel and 
coconut oils, hydrogenated, other than in immediate packings o' a net content 
of 1 kg or less 
Sugars and sugar confectionery 
Beet sugar other than for refining 
Chap. 24 
2401 10 60 Residues and waste frqm the food industries;prepared animal fodder 
Bran, sharps and other residues of other cereals 
Other preparations of a kind used in animal feeding 
Tobacco and manufactured tobacco substitutes 
Sun-cured Oriental type tobacco 215 
215 
215 
215 
215 
215 
215 
215 
168* 
35 
35 
35 24600 
44000 
100 
200 
100 
150 
2200 
5200 
20000* 
350 
1700 
500 
* In the event of the tariff quota not being fully used up at the amy rate specmed for it, Morocco would agree to the rate being lowered to a level whic 
ensured that the quota was fully used up 
125 
PROTOCOL No 4 
CONCERNING THE DEFINITION OF ORIGINATING PRODUCTS 
AND METHODS OF ADMINISTRATIVE COOPERATION 
12(i 
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; t 
(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 
Agreement on implementation of Article VII of the General Agreement~bn 
Tariffs and Trade of 1994 (WTO Agreement on customs valuation); 
(f) "ex-works price" means the price paid for the product ex-works to the 
manufacturer in whose undertaking the last worKing or processing is carried 
out, including the value of all the materials used, minus all internal taxes which 
are, or may be, repaid when the product obtained is exported; 
127 
(g) "value of materials" means the customs value at the time of importation of the 
non-originating materials used, or, if this is not known and cannot be_ 
ascertained, the first ascertainable price paid for the materials in the territories 
concerned; 
(h) "value of originating materials" means the customs value of such materials as 
defined in point (g) applied mutatis mutandis; 
(i) "chapters" and "headings" means 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"; 
(j) "classified" refers to the classification of a product or material under a 
particular heading; 0 
(k) "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. 
TITLE II 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
ARTICLE 2 
Origin criteria 
For the purpose of implementing this Agreement and without prejudice to the 
provisions of Articles 3, 4 and 5 of this Protocol, the following products shall be 
considered as: 
1) products originating in the Community: 
(a) products wholly obtained in the Community, within the meaning of Article 
6 of this Protocol; 
(b) products obtained in the Community which contain materials not wholly 
obtained there, provided that the said materials have undergone sufficient 
working and processing in the Community within the meaning of Article 7 
of this Protocol; 
2) products originating in Morocco: 
(a) products wholly obtained in Morocco within the meaning of Article 6 of 
this Protocol; 
(b) products obtained in Morocco which contain materials not wholly obtained 
there, provided that the said materials have undergone sufficient working 
or processing in Morocco within the meaning of Article 7 of this Protocol. 
12<) 
ARTICLE 3 
Bilateral cumulation 
1. Notwithstanding Article 2(l)(b), materials originating in Morocco within Che 
meaning of this Protocol shall be considered as materials originating in the 
Community and it shall not be necessary that such materials have undergone sufficient 
working or processing there, provided however that they have undergone working or 
processing going beyond that referred to in Article 8 of this Protocol. 
2. Notwithstanding Article 2(2)(b), materials originating in the Community within 
the meaning of this Protocol shall be considered as materials originating in Morocco 
and it shall not be necessary that such materials have undergone working or 
processing there, provided however that they have undergone working or processing 
going beyond that referred to in Article 8 of this Protocol. 
ARTICLE 4 
Cumulation with.materials originating in Algeria and Tunisia 
1. Notwithstanding Article 2(l)(b) and subject to the provisions of paragraphs 3 and 
4, materials originating in Algeria or Tunisia within the meaning of Protocol No 2 
annexed to the Agreements between the Community and these countries shall be 
considered as originating in the Community and it shall not be necessary that such 
materials have undergone sufficient working or processing, on condition however that 
they have undergone working or processing beyond that referred to in Article 8 of 
this Protocol. 
130 
2. Notwithstanding Article 2(2)(b) and subject to the provisions of paragraphs 3 and 
4, materials originating in Algeria or Tunisia within the meaning, of ProtocoLNo 2 
annexed to the Agreements between the Community and these countries shall be 
considered as originating in Morocco and it shall not be necessary that such materials 
have undergone sufficient working or processing, on condition however that they have 
undergone working or processing beyond that referred to in Article 8 of this Protocol. 
3. The provisions set out in paragraphs 1 and 2 concerning materials originating in 
Algeria are only applicable to the extent that trade between the Community and 
Algeria, and between Morocco and Algeria, is governed by identical rules of origin. 
4. The provisions set out in paragraphs 1 and 2 concerning materials originating in 
Tunisia are only applicable to the extent that trade between the Community and 
Tunisia, and between Morocco and Tunisia, is governed by identical rules of origin. 
ARTICLE 5 
Cumulation of working or processing 
1. For the purpose of implementing Article 2(1 )(b), working or processing carried 
out in Morocco or, when the conditions required by Article 4(3) and (4) are fulfilled, 
in Algeria or in Tunisia, shall be considered as having been carried out in the 
Community when the products obtained undergo subsequent working or processing in 
the Community. 
131 
2. For the purpose of implementing Article 2(2)(b), working or processing carried 
out in the Community or, when the conditions required by Article 4(3) and C4) are 
fulfilled, in Algeria or in Tunisia, shall be considered as having been carried out in 
Morocco when the products obtained undergo subsequent working or processing in 
Morocco. ; 
3. Where pursuant to the provisions of paragraph 1 or 2 the originating products are 
obtained in two or more of the States referred to in those provisions or in the 
Community, they shall be considered as originating products of the State or the 
Community according to where the last working or processing took place, provided 
that that working or processing went beyond that referred to in Article 8, 
ARTICLE 6 
Wholly obtained products 
1. Within the meaning of Article 2(1 )(a) and (2)(a), the following shall be considered 
as "wholly obtained" either in the Community or in Morocco. 
(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 there: 
(0 products of sea fishing and other products taken from the sea by their vessels; 
132 
(g) products made aboard their factory ships exclusively from products referred to 
in subparagraph (0; 
(h) used articles collected there fit only for the recovery of raw materials, including 
used tyres fit only for retreading or use as waste; F 
(i) waste and scrap resulting from manufacturing operations conducted there; 
(j) products extracted from marine soil or.subsoil outside their territorial waters 
provided that they have sole rights to work that soil or subsoil; 
(k) goods produced exclusively from products specified in subparagraphs (a) to (j). 
2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall 
apply only to vessels and factory ships: 
- which are registered or recorded in a Member State or in Morocco, 
- which sail under the flag of a Member State or of Morocco, 
- which are owned to the extent of at least 50 per cent by nationals of Member 
States or of Morocco, or by a company with its head office in a Member State or 
in Morocco, 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 Member States or of Morocco and of which, in addition,ln the 
case of partnerships or limited companies, at least half the capital belongs to 
Member States or Morocco, to public bodies or to nationals of the Member States 
or Morocco, 
13 O 
- of which the master and officers arc nationals of Member States or of-Morocco, 
- of which at least 75 % of the crew are nationals of Member States or of Morocco. 
3. Insofar as trade between Morocco or the Community and Algeria or Tunisia are 
covered by identical rules of origin, the terms "their vessels" and "their factory 
ships" in paragraph 1(0 and (g) shall also apply to Algerian or Tunisian vessels or 
factory ships within the meaning of paragraph 2. 
4. The terms "Morocco" and the "Community" shall also cover the territorial waters 
which surround Morocco and the Member States of the Community. 
Vessels operating on the high seas, including factory ships on which the fish caught is 
worked or processed, shall be considered as part of the territory of the Community or 
of Morocco provided that they satisfy the conditions set out in paragraph 2. 
ARTICLE 7 
Sufficiently worked or processed products 
1. For the purposes of Article 2, non-originating materials are considered to be 
sufficiently worked or processed when the product obtained is classified in a heading 
which is different from that in which all the'non-originating materials used in its 
manufacture are classified, subject to paragraph 2 and Article 8. 
134 
2. For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions 
set out in column 3 for the product concerned must be fulfilled instead of the rule set 
out in paragraph 1. 
For the products falling under Chapters 84 to 91, as an alternative to satisfying the 
conditions set out in column 3, the exporter may opt to apply the conditions set out in 
column 4 instead. 
Where in the list in Annex II a percentage rule is applied in determining the 
originating status of a product obtained in the Community or in Morocco the value 
added by the working or processing shall correspond to the ex-works price oFthe 
product obtained, less the value of third-country materials imported into the 
Community or Morocco. 
3. These conditions indicate, for all products covered by the Agreement, the working 
or processing which must be carried out on the non-originating materials used in the 
manufacture of these products, and apply only in relation to such materials. 
Accordingly, it follows that if a product, which has acquired originating status ty 
fulfilling the conditions set out in the list for that product, 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. 
135 
10 
ARTICLE 8 
Insufficient working or processing operations 
For the purpose of implementing Article 7 the following shall be considered as 
insufficient working or processing to confer the status of originating products, 
whether or not there is a change of heading: 
(a) operations to ensure the preservation of products in good condition during 
transport and storage (ventilation, spreading out, drying, chilling, placing in 
brine, 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 division 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 a'nd other like distinguishing signs on products or their 
packaging; 
(e) simple mixing of products, whether or not of different kinds, where one or 
more components of the mixture do not meet the conditions laid down in this 
Protocol to enable them to be considered as originating in the Community or in 
Morocco; 
(f) simple assembly of parts to constitute a complete product; 
(g) a combination of two or more operations specified in subparagraphs (a) to (f); 
(h) slaughter of animals. 
ARTICLE 9 
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 under 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 considered to form a whole 
with the product for the purposes of determining origin. 
137 
12 
ARTICLE 10 
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 forming a 
whole with the piece of equipment, machine, apparatus or vehicle in question. 
ARTICLE 11 
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. 
ARTICLE 12 
Neutral elements 
In order to determine whether a product originates in the Community or in Morocco 
it shall not be necessary to establish whether the electrical energy, fuel, plant and 
equipment as well as machines and tools used to obtain such product, or whether any 
goods, used in the course of production which do not enter and which were not 
intended to enter into the final composition of the product, are originating or not. 
138 
13 
TITLE III 
TERRITORIAL REQUIREMENTS 
ARTICLE 13 
Principle of territoriality 
The conditions set out in Title II relative to the acquisition of originating status must 
be fulfilled without interruption in the Community or in Morocco without prejudice to 
the provisions of Articles 4 and 5. 
ARTICLE 14 
Reimportation of goods 
If originating products exported from the Community or Morocco to another country 
are returned, except insofar as provided for in Article 4 or 5 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. 
130 
14 
ARTICLE 15 
Direct transport 
1. The preferential treatment provided for under the Agreement applies only to 
products or materials which are transported between the territories of the Community 
and Morocco or, when the provisions of Articles 4 and 5 are applied, of Algeria or 
Tunisia, without entering any other territory. However, goods originating in 
Morocco or in the Community and constituting one single consignment which is not 
split up may be transported through territory other than that of the Community or 
Morocco or, when the provisions of Article 3 apply, of Algeria or Tunisia with, 
should the occasion arise, transhipment or temporary warehousing in such territory, 
provided that the goods have remained under the surveillance of the customs 
authorities in the country of transit or of warehousing and that they have not 
undergone operations other than unloading, reloading or any operation designed to 
preserve them in good condition. 
Products originating in Morocco or in the Community may be transported by pipeline 
across territory other than that of the Community or that of Morocco. 
2. Evidence that the conditions set out in paragraph 1 have been fulfilled may be 
supplied to the customs authorities of the importing country by the production of: 
(a) a through bill of lading issued in the exporting country covering the passage 
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; 
140 
15 
(ii) stating the dales of unloading and reloading of the products and, where 
applicable, the names of the ships used; and ' -
(iii) certifying the conditions under which the products remained in the transit 
country; or 
(c) failing these, any substantiating documents. 
ARTICLE 16 
Exhibitions 
1. Products sent from one of the Contracting Parties for exhibition in a third country 
and sold after the exhibition for importation in another Contracting Party shall benefit 
on importation from the provisions of the Agreement on condition that the products 
meet the requirements of this Protocol entitling them to be recognized as originating 
in the Community or in Morocco and provided that it is shown to the satisfaction of 
the customs authorities that: 
(a) an exporter has consigned these products from one of the Contracting Parties to 
the country in which the exhibition is held and has exhibited them there; 
(b) the products have been sold or otherwise disposed of by that exporter to a 
person in another Contracting Party; 
(c) the products have been consigned during the exhibition or immediately 
thereafter to the latter Contracting Party 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. 
141 
16 
2. A proof of origin must be issued or made.out in accordance with the provisions of 
Title IV 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 nature of the products and 
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 
PROOF OF ORIGIN 
ARTICLE 17 
Movement certificate EUR.l 
Evidence of originating status of products, within the meaning of this Protocol, shall 
be given by a Movement certificate EUR. 1, a specimen of which appears in Annex 
III to this Protocol. 
142 
17 
ARTICLE 18 
Normal procedure for the issue of a Movement certificate EUR. 1 
1. A Movement certificate EUR.l shall be issued by the customs authoritiespf 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.l and the application form, specimens of which appear 
in Annex III. 
These forms shall be completed in one of the languages in which the Agreement is 
drawn up, 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.l 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. The Movement certificate EUR.l shall be issued by the customs authorities of a 
Member State of the European Community if the goods to be exported can be 
considered as products originating in the Community within the meaning of Article 2 
(1) of this 
143 
US 
Protocol. The Movement certificate EUR.l shall be issued by the customs authorities 
of Morocco if the goods to be exported can be considered as products originating in 
Morocco within the meaning of Article 2(2) of this Protocol. 
5. Where the cumulation provisions of Articles 2 to 5 are applied, the customs 
authorities of the Member States of the Community or of Morocco may issue 
Movement certificates EUR. 1 under the conditions laid down in this Protocol if the 
goods to be exported can be considered as originating products within the meaning of 
this Protocol and provided that the goods covered by the Movement certificates 
EUR.l are in the Community or in Morocco. 
In these cases Movement certificates EUR.l shall be issued subject to the presentation 
of the proof of origin previously issued or made out. This proof of origin must be 
kept for at least three years by the customs authorities of the exporting State. 
6. 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 which they 
consider 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. 
!.. The date of issue of the Movement certificate EUR.l shall be indicated in the part 
of the certificate reserved for the customs authorities. 
144 
19 
8. A Movement certificate EUR. 1 shall be issued by the customs authorities of the 
exporting country when the products to which it relates are exported. It shall be 
made available to the exporter as soon as actual exportation has been effected or 
ensured. 
ARTICLE 19 
Movement certificates EUR.l issued retrospectively 
1. Notwithstanding Article 18(8), 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. 
2. For the implementation of paragraph 1, the exporter must indicate in this 
application the place and date of exportation of the products to which the Movement 
certificate EUR.l relates, and state the reasons for his request. 
3. The customs authorities may issue a Movement certificate EUR.l retrospectively 
only after verifying that the information supplied in the exporter's application agrees 
with that in the corresponding file. 
14' 
20 
4. Movement certificates EUR. 1 issued retrospectively must be endorsee" with one of 
the following phrases: . . -
"NACHTRÀGLICH AUSGESTELLT", 
"DELIVRE A POSTERIORI", 
"RILASCIATO A POSTERIORI", 
"AFGEGEVEN A POSTERIORI", 
"ISSUED RETROSPECTIVELY", 
"UDSTEDT EFTERF0LGENDE", 
"EKA09EN EK TON YETEPQN", _' 
"EXPEDIDO A POSTERIORI", 
"EMITADO A POSTERIORI", 
"ANNETTU JÀLKIKÀTEEN", 
"UTFÀRDAT I EFTERHAND", 
"ARABIC TEXT", 
5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" 
box of the Movement certificate EUR. 1. 
ARTICLE 20 
Issue of a duplicate Movement certificate EUR.l 
1. In the event of theft, loss or destruction of a Movement certificate EUR.l, 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. 
146 
2. The duplicate issued in this way must be endorsed with one of the following 
words: 
"DUPLIKAT", "DUPLICATA", "DUPLICATO", 
"DUPLICAAT", "DUPLICATE", "ANTirPA$0", 
"DUPLICADO", "SEGUNDA VIA", "KAKSOISKAPPALE", 
•'ARABIC TEXT". 
3. The endorsement referred to in paragraph 2, the date of issue and the serial 
number of the original certificate shall be inserted in the "Remarks" box of the 
duplicate Movement certificate EUR.l. 
4. The duplicate, which must bear the date of issue of the original Movement 
certificate EUR.l, shall take effect as from that date. 
ARTICLE 21 
Replacement of certificates 
1. It shall at any time be possible to replace one or more Movement certificates 
EUR.l by one or more other certificates provided that this is done by the customs 
office responsible for controlling the goods. 
2. The replacement certificate shall be regarded as a definite Movement certificate 
EUR.l for the purpose of the application of this Protocol, including the provisions of 
this Article. 
3. The replacement certificate shall be issued on the basis of a written request from 
the re-exporter, after the authorities concerned have verified the information supplied 
in the applicant's request. The date and serial number of the original Movement 
certificate EUR. 1 shall be °iven in box 7. 
147 
ARTICLE 22 
Simplified procedure for the issue of certificates 
1. By way of derogation from Articles 18, 19 and 20 of this Protocol, a simplified 
procedure for the issue of Movement certificates EUR.l can be used in accordance 
with the following provisions. 
2. The customs authorities in the exporting State may authorise any exporter, 
hereinafter referred to as "approved exporter", making frequent shipments for which 
Movement certificates EUR. 1 may be issued and who offers, to the satisfaction of the 
competent authorities, all guarantees necessary to verify the originating status of the 
products, not to submit at the time of export to the customs office of the exporting 
State or territory either the,goods or the application for an EUR.l certificate relating 
to those goods, for the purpose of obtaining an EUR.l certificate under the conditions 
laid down in Article 18 of this Protocol. 
3. The authorization referred to in paragraph 2 shall stipulate, at the choice of the 
competent authorities, that box No 11 "Customs endorsement" of the Movement 
certificate EUR. 1 must: 
(a) either be endorsed beforehand with the stamp of the competent customs office 
of the exporting State and the signature, which may be a facsimile, of an 
official of that office; or 
(b) be endorsed by the approved exporter with a special stamp which has been 
approved by the customs authorities of the exporting State and corresponds to 
the specimen given in Annex V of this Protocol. Such stamp may be 
pre-printed on the forms. 
148 
4. In the cases referred to in paragraph 3(a), one of the following phrases shall be 
entered in box No 7 "Remarks" of the Movement certificate EUR.l: 
••PROCEDIMIENTO SIMPLIF1CADO", 
"FORENKLET PROCEDURE", 
"VEREINFACHTES VERFAHREN", 
"AITAOYETYMENH AIAAIKASIA", 
"SIMPLIFIED PROCEDURE", 
"PROCEDURE SIMPLIFIEE", 
"PROCEDURA SEMPLIFICATA", _ 
"VEÎŒENVOUGIGDE PROCEDURE", 
"PROCEDIMENTO SIMPLIFICADO", 
"YKSINKERTAISTETTU MENETTELY", 
"FÔRENKLAD PROCEDUR". 
"ARABIC TEXT". 
5. Box No 11 "Customs endorsement" of the EUR.l certificate shall be completed if 
necessary by the approved exporter. 
6. The approved exporter shall, if necessary, indicate in box No 13 "Request for 
verification" of the EUR.l certificate the name and address of the authority competent 
to verify such a certificate. 
7. Where the simplified procedure is applied, the customs authorities of the 
exporting State may prescribe the use of EUR. 1 certificates bearing a distinctive sign 
by which they may be identified. 
8. In the authorization referred io in paragraph 2 the competent authorities shall 
specify in particular: 
(a) the conditions under which the applications for EUR.l certificates are to be 
made; 
49 
24 
(b) the conditions under which these applications are to be kept for atleast three 
years; * 
(c) in the cases referred to in paragraph 3(b) the authority competent to carry out 
the subsequent verification referred to in Article 33 of this Protocol, i 
9. The customs authorities of the exporting State may declare certain categories of 
goods ineligible for the special treatment provided for in paragraph 2. 
10. The customs authorities shall refuse the authorization referred to in paragraph 2 
to exporters who do not offer all the guarantees which they consider necessary. The 
competent authorities may withdraw the authorization at any time. They must do so 
where the approved exporter no longer satisfies the conditions or no longer offers 
these guarantees. 
11. The approved exporter may be required to inform the competent authorities, in 
accordance with the rules which they lay down, of the goods to be dispatched by him, 
so that such authorities may make any verification they think necessary before the 
departure of the goods. 
12. The customs authorities of the exporting State may carry out any check on 
approved exporters which they consider necessary. Such exporters must allow this to 
be done. 
13. The provisions of this Article shall be without prejudice to the application of the 
rules of the Community, the Member States and Morocco concerning customs 
formalities and the use of customs documents. 
lid 
25-
ARTICLE 23 
Information certificate and declaration 
1. When Articles 3, 4 and 5 are applied for the issue of a Movement certificate 
EUR.l the competent customs office in the State requested to issue the certificate for 
products in the manufacture of which products coming from Algeria, Tunisia or the 
Community are used, shall take into consideration the declaration, of which a 
specimen is given in Annex VI, given by the exporter in the'State from which it 
came, either on the commercial invoice applicable to these products, or on a_ 
supporting document to that invoice. 
2. The submission of the information certificate, issued under the conditions set out 
in paragraph 3 and of which a specimen is given in Annex VII, may however be 
requested of the exporter by the customs office concerned, either for checking the 
authenticity and accuracy of information given on the declaration provided for in 
paragraph 1, or for obtaining additional information. 
3. The information certificate concerning the products taken into use shall be issued 
at the request of the exporter of these products, either in the circumstances envisaged 
in paragraph 2, or at the initiative of this exporter, by the competent customs office 
in the State from which these goods were exported. It shall be made out in duplicate. 
One copy shall "be given to the exporter who has requested it, who shall send it either 
to the exporter of the final products or to the customs office where the issue of the 
Movement certificate EUR, 1 for these products has been requested. The second copy 
shall be preserved by the office which has issued it for at least three years. -
•*. <ti S 'U s 
26 
ARTICLE 24 
Validity of proof of origin 
1. A Movement certificate EUR.l 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. Movement certificates EUR.l 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 reasons of force majeure or 
exceptional circumstances. 
3. In other cases of belated presentation, the customs authorities of the importing 
country may accept the Movement certificates EUR.l where the products have been 
submitted to them before the said final date. 
ARTICLE 25 
Submission of proof of origin 
Movement certificates EUR.l 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 Movement certificate EUR.l or an 
invoice declaration. They may also require the import declaration to be accompanied 
by a statement from the importer to the effect that the goods meet the conditions 
required for the implementation of the Agreement. 
152 
27 
ARTICLE 26 
Importation by instalments 
Where, at the request of the importer and on the conditions laid down by the;customs 
authorities of the importing country, dismantled or non-assembled products within the 
meaning of general rule 2(a) of the Harmonized System falling within Chapters 84 
and 85 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 27 
Invoice declaration 
1. Notwithstanding Article 17, the evidence of originating status, within the meaning 
of this Protocol, may be given by an invoice declaration, the text of which appears in 
Annex IV to this Protocol, made by the exporter on an invoice, a delivery note or 
other commercial document (hereafter referred to as "invoice declaration") describing 
the products concerned in sufficient detail as to permit the identification of 
consignments containing only originating products and whose value does not exceed 
ECU 5 110 per consignment 
2. The invoice declaration shall be completed and signed by the exporter or, under 
the exporters responsibility, by his authorized representative in accordance with this 
Protocol. 
3. An invoice declaration shall be completed for each consignment. 
153 
28 •" 
4. The exporter who applied for the invoice declaration shall submit at the request of 
the customs authorities of the exporting State all supporting documents concerning the 
use of this form. 
5. Articles 24 and 25 shall apply mutatis mutandis to the invoice declaration; 
ARTICLE 28 
Exemptions from formal 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 formal proof of origin, provided that such 
products are not imported by way of trade ahd have been declared as meeting the 
requirements of this Protocol and where there is no doubt as to the veracity of such a 
declaration. In the case of products sent by post, this declaration can be made on the 
customs declaration C2/CP3 or on a sheet of paper annexed to that documenc. 
2. 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. 
3. Furthermore, the total value of these products must not exceed ECU 500 in the 
case of small packages or ECU 1 200 in the case of products forming part of 
travellers' personal luggage. 
/5~l 
55 
?Q 
ARTICLE 29 
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 18(1) and (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 
27(1). _ 
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 
18(2). 
4. The customs authorities of the importing country shall keep for at least three years 
the Movement certificates EUR.l submitted to them. 
ARTICLE 30 
Discrepancies and formal errors 
1. The discovery of slight discrepancies between the statements made in a Movement 
certificate EUR.l, or in an invoice declaration 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 Movement certificate EUR.l, or 
the invoice declaration null and void if it is duly established that this document does 
correspond to the products submitted. 
2. Obvious formal errors such as typing errors on a Movement certificate EUR.l, or 
an invoice declaration 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. 
30 156 
ARTICLE 31 
Amounts expressed in ecus 
1. Amounts in the national currency of the exporting country equivalent to the 
amounts expressed in ecus shall be fixed by the exporting country and communicated 
to the other Contracting Parties. 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 or in the currency of one of the 
other countries referred to in Article 4 of this Protocol. 
If the goods are invoiced in the currency of another Member State of the Community 
the importing State shall recognize the amount notified by the country concerned. ' 
2. Up to and including 30 April 2000, the amounts to be used in any given national 
currency shall be the equivalent in that national currency of the amounts expressed in 
ecus as at 1 October 1994. 
For each successive period of five years, the amounts expressed in ecus and their 
equivalents in the national currencies of the States shall be reviewed by the 
Association Council on the basis of the exchange rates of the ecu on the first working 
day of October in the year immediately preceding that five-year period. 
When carrying out this review, the Association Council 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 ecus. 
%[ - 32 157 
TITLE V 
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 
ARTICLE 32 
Communication of stamps and addresses 
The customs authorities of the Member States and of Morocco shall provide each 
otherx through the Commission of the European Communities, with specimen 
impressions of stamps used in their customs offices for the issue of EUR.l certificates 
and with the addresses of the customs authorities responsible for issuing Movement 
certificates EUR.l and for verifying those certificates and invoice declarations. 
ARTICLE 33 
Verification of Movement certificates EUR.l, invoice 
declaration and information certificate 
1. Subsequent verification of Movement certificates EUR.l and invoice declaration 
shall be carried -out randomly or whenever the customs authorities of the importing 
state have reason to doubt the authenticity of such documents, the originating status of 
the products concerned-or the fulfilment of the other requirements of this Protocol. 
2. For the purposes of implementing the provisions of paragraph 1, the customs 
authorities of the importing country shall return the Movement certificate EUR.l, the 
invoice declaration, or a copy of these documents, to the customs authorities of the 
exporting country giving, where appropriate, the reasons of substance or form for an 
inquiry. 
158 
33 
In order to assist with the verification, the customs authorities shall provide all the 
necessary documents and any information collected which indicate that the _ 
information on the EUR. 1 certificate or the invoice declaration are incorrect. 
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 which they 
consider 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, they shall offer to release the products 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 within a maximum of ten months. These results must indicate 
clearly whether the documents are authentic and whether the products concerned can 
be considered as originating products and fulfil the other requirements of this 
Protocol. 
6. If in cases of reasonable doubt there is no reply within ten months 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. 
7. The subsequent verification of information certificates provided for by Article 23 
shall be carried out in the cases mentioned in paragraph 1 and in accordance with the 
procedures laid down in paragraphs 2 to 6. 
15<) 
34 
ARTICLE 34 
Dispute settlement 
Where disputes arise in relation to the verification procedures of Article 33 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 
Customs Cooperation Committee. 
In all cases the settlement of disputes between the importer and the customs 
authorities of the importing State shall be under the legislation of the said State. 
ARTICLE 35 
'enalties 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a 
document which contains incorrecl information for the purpose of obtaining a 
preferential treatment for products. 
ARTICLE 36 
Free zones 
1.* The Member States and Morocco shall take all necessary steps to ensure that 
products traded under cover of a Movement certificate EUR.l, which in the course of 
transport use a free zone situated in their territory, are not substituted by other goods 
and that they do not undergo handling other than normal operations designed to 
prevent their deterioration. 
160 
35 
2. By means of an exemption to the provisions contained in paragraph 1, when 
products originating in the Community or in Morocco and imported into a free zone 
under cover of an EUR. 1 certificaie undergo treatment or processing, the authorities 
concerned must issue a new EUR.l certificate at the exporter's request, if the 
^è^tmenfér1 processing* undergone i si n eonfbrmi ty with the provisions of this 
•^kkùC^P^'^^1^ :i ^''î-'^P'»'' .:-ln^T;?;.; ;y.u:y:-^y 
TITLE VI: 
GËUTA ANDMELïLLA 
• ARTICLE 37 
Application of the Protocol 
1. The term "Community" used in this Protocol does not cover Ceuta or Melilla. 
Theater m ""products3 originating; in the Community" does not cover! produce yy yH 
0rigiÉâ!ffl^HHAtheSè^ZOnes.'-'r;' v-'r •'••^•'. :yyyyy .rrr.-y.\x\ y'yy.yyj yyyVy yy-yay-yy,) 
2. This protocol shall apply mutatis mutandis to products originating in Ceuta and 
Melilla, subject to particular conditions set out in Article 38. 
ARTICLE 38 
Special conditions 
iV^Th^^lldWnfig^prdvisions shall apply instead of Articles 2 to 4(l)andu(2^ and 
refef^rices'to-lhese-Articles -shall apply mutatis mutandis; to this Article, n b^/, 
161 
2. Providing they have been transported directly in accordance with the provisions of 
Article 15, the following shall be considered as: 
1) products originating in Ceuta and Melilla: 
(a) products wholly obtained in Ceuta and Meljjla; 
(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 7 of this Protocol; 
or that 
(ii) those products originate in Morocco or the Community within the 
meaning of this Protocol, or. when the conditions required in Article 
4(3) and (4) are fulfilled, in Algeria or Tunisia, provided thai tney 
have been submitted to working or processing which goes beyond 
the insufficient working or processing referred to in Article 8. 
2) products originating in Morocco: 
(a) products wholly obtained .in Morocco; 
(b) products obtained in Morocco, 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. 7 of this Protocol; 
or that 
162 
(ii) those products originate in Ceuta and Melilla or the Community 
within the meaning of this Protocol, or, when the conditions 
required in Article 4(3) and (4) are fulfilled, in Algeria or Tunisia, 
provided that they have been submitted to working or processing 
which goes beyond the insufficient working or processing referred to 
in Article 8. 
3. Ceuta and Melilla shall be considered as a single territory. 
4. The exporter or his authorized representative shall enter "Morocco" and "Ceuta 
and Melilla" in box 2 of Movement certificates EUR.l. In addition, in the case of 
products originating in Ceuta and Melilla, this shall be indicated in box 4 of 
Movement certificates EUR.l. 
5. The Spanish customs authorities shall be responsible for the application of this 
Protocol in Ceuta and Melilla. 
TITLE VII 
FINAL PROVISIONS 
ARTICLE 39 
Amendments to the Protocol 
The Association Council may decide to amend the provisions of this protocol at the 
request of one of the contracting parties or of the customs cooperation committee 
163 
38 
ARTICLE 40 
Customs Cooperation Committee 
1. A Customs Cooperation Committee shall be set up, charged with carrying out 
administrative cooperation with a view to the correct and uniform application of this 
Protocol and with carrying out any other tasks in the customs field which may be 
entrusted to it. 
2. The Committee shall be composed, on the one hand, of experts of the Member 
States and of officials of the Commission of the European Communities who are 
responsible for customs questions and, on the other hand, of experts nominated by 
Morocco. 
ARTICLE 41 
Annexes 
The Annexes to this Protocol shall form an integral part thereof. 
ARTICLE 42 
Implementation of the Protocol 
The Community and Morocco shall each lake the steps necessary to implement this 
Protocol. 
164 
W 
ARTICLE 43 
Arrangements with Algeria and Tunisia 
The Contracting Parties shall take any measures necessary for the conclusion .of 
arrangements with Algeria and Tunisia enabling this Protocol to be applied. The 
Contracting Parties shall notify each other of measures taken to this effect. 
ARTICLE 44 
Goods in transit or storage 
The provisions of the Agreement may be applied to goods which comply with the 
provisions of this Protocol and which on the date of entry into force of the Agreement 
are either in transit or are in the Community or in Morocco or, insofar as the 
provisions of Articles 3, 4 and 5 are applicable, in Algeria or Tunisia in temporary 
storage in bonded warehouses or in free zones, subject to the submission to the 
customs authorities of the importing State, within four months of that date, of a 
certificate EUR.l endorsed retrospectively by the competent authorities of the 
exporting State together with the documents showing that the goods have been 
transported directly. 
JtOO 
40 
Annex I 
INTRODUCTORY NOTES 
Foreword 
These notes shall apply, where appropriate, to all manufactured products using 
non-originating materials, even if they are not subject to specific conditions contained 
in the list in Annex II but arc subject instead to the change of heading rule set out in 
Article 7(1). 
Note 1 
.1.1. The first two columns in the list describe the product obtained. The first 
column gives the heading number, or the 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 rule in columns 
3 or 4 only applies to the part of that heading or chapter as described in column 
2. 
1.2. Where several heading numbers are grouped together in column 1 or a chapter 
number is given and the description of product in column 2 is therefore given in 
general terms, the adjacent rule in columns 3 or 4 applies to all products which, 
under the Harmonized System, are classified within headings of the chapter or 
within any of the headings grouped together in column 1. 
166 
41 
Note 2 
2.1. In the case of any heading not in the list or any part of a heading that is not in 
the list, the "change of heading" rule set out in Article 7(1) applies. If a 
"change of heading" condition applies to any entry in the list, then it is. 
contained in the rule in column 3. 
2.2. The working or processing required by a rule in column 3 has to be carried out 
only in relation to the non-originating materials used. The restrictions contained 
in a rule in column. 3 likewise apply only to the non-originating materials used. 
2.3. 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. 
2.4. If a product made from non-originating materials which has acquired originating 
status during manufacture by virtue of the change of heading rule or its own list 
rule is used as a material in the process of manufacture of another product, then 
the rule applicable to the product in which it is incorporated does not apply to 
it. 
167 
,n 
For 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% of 
the ex-works price, is made from "other alloy steel roughly shaped by forging" 
of heading No 7224. 
If this forging has been forged in the country concerned from a non-originating 
ingot then the forging has already acquired origin by virtue of the rule for 
heading No ex 7224 in the list. It can then count as originating in the value 
calculation for the engine regardless of whether it was produced in the same 
factory or another. The value of the non-originating ingot is thus not taken into 
account when adding up the value of the non-originating materials used. 
2.5. Even if the change of heading rule or the other rules contained in the list are 
satisfied, a product shall not acquire originating status if the processing carried 
out, taken as a whole, is insufficient within the meaning of Article 6. 
Note 3 
3.1. The rule in the list represents the minimum amount of working or processing 
required and the carrying out of more working or processing also confers 
originating status; conversely, the carrying out of less working or processing 
cannot confer origin. Thus if a rule says 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. 
168 
43 
3.2. When a rule in the list specifics 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 thai all be used. 
For example: 
The rule for fabrics say 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; one can use one or the ot^er or both. 
If, however, a restriction applies to one material and other restrictions âppty t0 
other materials in the same rule, then the restrictions only apply to the materials 
actually used. 
For example: 
The rule for sewing machines specifies that both the thread tension mechanism 
used and the zigzag mechanism used must originate; these two restrictions only 
apply if the mechanisms concerned are actually incorporated into the sewing 
machine. 
3.3. When 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. 
69 
44 
For example: 
The rule for heading No 1904 which specifically excludes the use of cereals or 
their derivatives does not prevent the use of mineral salts, chemicals and other 
additives which are not produced from cereals. > 
For example: 
In the case of an article 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-
See also Note 6.3 in relation to textiles. 
3.4. If in a rule in the list two or more percentages are given for the maximum value 
of non-originating materials that can be used, then these percentages may not be 
added together. The maximum value of all the non-originating materials used 
may never exceed the highest of the percentages given. Furthermore, the 
individual percentages must not be exceeded in relation to the particular 
materials they apply to. 
ro 
45 
Note 4 
4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial 
or synthetic fibres and is restricted to the stages before spinning takes place, 
including waste, and, unless otherwise specified, the term "natural fibres" 
includes fibres that have been carded, combed or otherwise processed but not 
spun. 
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 jr 
artificial filament tow, staple fibres or waste, of headings Nos 5501 to 5507. 
Note 5 
5.1. In the case of the products classified within those headings in the list to which a 
reference is made to this Note, the conditions set out in column 3 of the list 
shall not be applied to any basic textile materials used in their manufacture 
which, taken together, represent 10% or less of the total weight of all the basic 
textile materials used (but see also Notes 5.3 and 5.4 below). 
171 
4o 
5.2. However, this tolerance may only be applied to mixed products which have 
been made from two or more basic textile materials. 
The following 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 "enus A°ave, 
- coconut, abaca, ramie and other vegetable textile fibres, 
- synthetic man-made filaments. 
- artificial man-made filaments. 
172 
47 
- synthetic man-made staple fibres, 
- artificial man-made staple fibres. 
For example: 
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and 
synthetic staple fibres of 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) jnayjpe used up to 
a weight of 10% of the yarn. 
For example: 
A woollen fabric of heading No 5112 made from woollen yarn cf 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 materia,!^ or. textile; $ulp) or» wc^llenjyarn that does 
not satisfy the origin rules (which require manufacture from natural fibres, not 
carded or combed or otherwise prepared for spinning) or a cornjwination of the 
two may be used up to a weight of 10% of the fabric. 
For 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,:; ; 
173 
* * .' *: 
4 S 
For 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,:Obviousry, the 
yarns used are two separate basic textile materials and the tufted textile fabric is 
accordingly a mixed product. 
For example: 
A carpet with tufts made from both artificial yarns and:^C0tton;yartm^andlwith a 
jute backing is a mixed product because three ba^ic 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 taken together does not 
exceed 10% of the weight of the textile materials in the carpet. Thus, both the 
jute backing and/or the artificial yarns could be imported at.that stage of 
manufacture, provided the weight condinons are met. -.'•••, 
5.3. In the case of fabrics incorporating "yarn madeiof pôlyurethane segmentée with 
flexible segments of polyether whether'or not gimped'? mts/toleraricéiis 20% in 
respect of this yarn. 
5.4. Inthe ease of fabrics ^incorporating strip consisting of a core of'aluminium foil 
or of a core of plastic film whether or not coated with aluminium powder, of a 
width not exceeding 5 mm. sandwiched by means of an adhesive between two 
films of plastic film, this tolerance is 30% in respect of this strip. 
174 
A\) 
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 products 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% 
of the ex-works price of the product. 
6.2. Materials which are not classified within Chapters 50 to 63 may be used freely, 
whether or not they contain textiles. 
Example: 
If a rule in the list provides that for a particular textile item, such as trousers, 
yarn must.be used, this does not prevent the use of metal items, such as 
buttons, because buttons are not classified within Chapters 50 to 63. For the 
same reason, it does not prevent the use of slide-fasteners even though 
slide-fasteners normally contain textiles. 
6.3. Where a percentage rule applies, (he value of trimmings and accessories must 
be taken into account when calculating the value of the non-originating materials 
incorporated. 
175 
50 
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 process '; 
(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; dccolorization and purification with naturally 3< tive 
earth, activated earth, activated charcoal or bauxite; 
(g) polymerization; 
(h) alkylation; 
(i) isomerization. 
176 
See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature. 
51 
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 process; 
(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; decolori/ation 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% 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; 
177 
(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% 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, marketing 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. 
178 
\z. 
Annex II 
List of working or processing required to be carried out on 
non-originating materials in order that the product 
manufactured can obtain originating status 
179 
HS heading 
No 
(1) 
0201 
0202 
0206 
0210 
0302 to 
0305 
0402, 
0404 to 
0406 Description of product 
(2) 
Meat of bovine animals, 
fresh or chilled 
Meat of bovine animals, 
frozen 
Edible offal of bovine 
animals, swine, sheep, 
goats, horses, asses, 
mules or hinnies, fresh, 
chilled or frozen 
Meat and edible meat 
offal, salted, in brine, 
dried or smoked; edible 
flours and meals of meat 
or meat offal 
Fish, other than live fish 
Dairy products Working or processing carried out on"non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture from 
materials of any heading 
except meat of bovine 
animals, frozen of 
heading No 0202 
Manufacture from 
materials of any heading 
except meat of bovine 
animals, fresh or chilled of 
heading No 0201 
Manufacture from 
materials of any heading 
except carcases of 
headings Nos 0201 to 
0205 
Manufacture from 
materials of any heading 
except meat and offal of 
heading Nos 0201 to 
0206 and 0208 or poultry 
liver of heading No 0207 
Manufacture in which all 
the materials of Chapter 3 
used must be wholly 
obtained 
Manufacture from 
materials of any heading 
except milk or cream of 
heading No 0401 or 0402 
SO 
HS heading 
No 
(1) Description of product 
(2) Working or processing, carried out on non-originating 
materials that confers originating status 
(3) or (4) 
0403 
0408 
ex 0502 
ex 0506 
ex 0710 to 
ex 0713 
ex 0710 
ex 0711 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 or cocoa 
Birds' eggs, not in shell 
and egg yolks, fresh, 
dried, cooked, by 
steaming or by boiling in 
water, moulded, frozen or 
otherwise preserved, 
whether or not containing 
added sugar or other 
sweetening matter 
Prepared pigs', hogs' or 
boars' bristles and hair 
Bones and horn-cores 
unworked 
Edible vegetables, frozen 
or dried, provisionally 
preserved except for 
heading Nos ex 0710 and 
ex 0711 for which the 
rules are set out below 
Sweet corn (uncooked or 
cooked by steaming or 
boiling in water), frozen 
Sweet corn, provisionally 
preserved 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 be wholly 
obtained, and 
- 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 birds' eggs of 
heading No 0407 
Cleaning, disinfecting, 
sorting and straightening 
of bristles and hair 
Manufacture in which all 
the materials of Chapter 2 
used must be wholly 
obtained 
Manufacture in which all 
the vegetable materials 
used must be wholly 
obtained 
Manufacture from fresh or 
chilled sweet corn 
Manufacture from fresh or 
chilled sweet corn 
Description of product 
(2) Working or processing carried out on 43on-originating 
materials that confers originating status 
(3) or (4) 
0811 
0812 
0813 
0814 Fruit and nuts, uncooked 
or cooked by steaming or 
boiling in water, frozen, 
whether or not containing 
added sugar or other 
sweetening matter: 
- containing added sugar 
- other 
Fruit and nuts 
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 
Fruit, dried, other than 
that of heading Nos 0801 
to 0806; mixtures of nuts 
or dried fruits of this 
chapter 
Peel of citrus fruit or 
melons (including 
water-melons), fresh, 
frozen, dried or 
provisionally preserved in 
brine, in sulphur water or 
in other preservative 
solutions Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the value 
of the ex-works price of 
the product 
Manufacture in which all 
the fruit or nuts used 
must be wholly obtained 
Manufacture in which all 
the fruit or nuts used 
must be wholly obtained 
Manufacture in which all 
the fruit or nuts used 
must be wholly obtained 
Manufacture in which all 
the fruit or nuts used 
must be wholly obtained 
132 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on opn-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 11 
ex 1106 
1301 
1501 Products of the milling 
industry; malt, starches; 
inulin; wheat gluten, 
except for 
heading No ex 1106 for 
which the rule is set out 
below 
Flour and meal of the 
dried, shelled leguminous 
vegetables of 
heading No 0713 
Lac; natural gums, resins, 
gum-resins and balsams 
Lard; other pig fat and 
poultry fat, rendered, 
whether or not pressed or 
solvent-extracted: 
- Fats from bones or 
waste 
- Other Manufacture in which ail 
the cereals, edible 
vegetables, roots and 
tubers of 
heading No 0714 or fruit 
used must be wholly 
obtained 
Drying and milling of 
leguminous vegetables of 
heading No 0708 
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 
materials of any heading 
except those of 
heading Nos 0203, 0206 
or 0207 or bones of 
heading No 0506 
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 
183 
Working or processing, carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1502 
1504 
ex 1505 Fats of bovine animals; 
sheep or goats, raw or 
rendered, whether or not 
pressed or 
solvent-extracted: 
- Fats from bones or 
waste 
- Other 
Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically 
modified: 
- Solid fractions of fish 
oils and fats and oils of 
marine mammals 
Other 
Refined lanolin 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 animal materials of 
Chapter 2 used must be 
wholly obtained 
Manufacture from 
materials of any heading 
including other materials 
of heading No 1504 
Manufacture in which all 
the animal materials of 
Chapters 2 and 3 used 
must be wholly obtained 
Manufacture from crude 
wool grease of 
heading No 1505 
184 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1506 
ex 1507 to 
1515 
ex 1516 
ex 1517 Other animal fats and oils 
and their fractions, 
whether or not refined, 
but not chemically 
modified: 
- Solid fractions 
- Other 
Fixed vegetable oils and 
their fractions, whether or 
not refined, but not 
chemically modified: 
- Solid fractions, except 
for that of Jojoba oil 
- Other, except for: 
- Lung oil; myrtle wax 
and Japan wax 
- Those for technical or 
industrial uses other 
than the manufacture 
of foodstuffs for 
human consumption 
Animal or vegetable fats 
and oils and their 
fractions, re-esterified, 
whether or not refined but 
not further prepared 
Edible liquid mixtures of 
vegetable oils of 
heading Nos 1507 to 
1515 Manufacture from 
materials of any heading 
including other materials 
of heading No 1506 
Manufacture in which all 
the animal materials of 
Chapter 2 used must be 
wholly obtained 
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 animal and vegetable 
materials used must be 
wholly obtained 
Manufacture in which all 
the vegetable materials 
used must be wholly 
obtained 
185 
Description of product 
(2) Working or processing carried out on-non-originating 
materials that confers originating status 
(3) or (4) 
ex 1519 Industrial fatty alcohols 
having the character of 
artificial waxes 
1601 Sausages and similar 
products, of meat, meat 
offal or blood; food 
preparations based on 
these products 
1602 Other prepared or 
preserved meat, meat 
offal or blood 
1603 Extracts and juices of 
meat, fish or crustaceans, 
molluscs or other aquatic 
invertebrates 
1604 Prepared or preserved 
fish; caviar and caviar 
substitutes prepared from 
fish eggs 
1605 Crustaceans, molluscs and 
other aquatic 
invertebrates, prepared or 
preserved 
ex 1701 Cane or beet sugar and 
chemically pure sucrose, 
in solid form, flavoured or 
coloured Manufacture from 
materials of any heading 
including fatty acids of 
heading No 1519 
Manufacture from animals 
of Chapter 1 
Manufacture from animals 
of Chapter 1 
Manufacture from animals 
of Chapter 1. However, 
all fish, crustaceans, 
molluscs or other aquatic 
invertebrates used must 
be wholly obtained 
Manufacture in which all 
the fish or fish eggs used 
must be wholly obtained 
Manufacture in which all 
the crustaceans, molluscs 
or other aquatic 
invertebrates used must 
be wholly obtained 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product 
186 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on npn-originating 
materials that confers originating status 
(3) or (4) 
1702 
ex 1703 
1704 Other sugars, including 
chemically pure lactose, 
maltose, glucose and 
fructose, in solid form; 
sugar syrups not 
containing added 
flavouring or colouring 
matter; artificial honey, 
whether or not mixed with 
natural honey; caramel: 
- Chemically pure maltose 
and fructose 
- Other sugars in solid 
form, flavoured or 
coloured 
- Other 
Molasses resulting from 
the extraction of refining 
of sugar, flavoured or 
coloured 
Sugar confectionery 
(including white 
chocolate), not containing 
cocoas Manufacture from 
materials of any heading 
including other materials 
of heading No 1702 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all 
the materials used must 
already be originating 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified in a heading 
other than that of the 
product, provided the 
value of any other 
materials of Chapter 17 
used does not 
exceed 30% of the 
ex-works price of the 
product 
HS heading 
No 
(1) Working or processing carried out on Qon-originating 
materials that confers originating status 
(3) or (4) 
1806 
1901 Chocolate and other food 
preparations containing 
cocoa 
Malt extract; food 
preparations of flour, 
meal, starch or malt 
extract, not containing 
cocoa powder or 
containing cocoa powder 
in a proportion by weight 
of less than 50%, not 
elsewhere specified or 
included; food 
preparations of goods of 
heading Nos 0401 to 
0404, not containing 
cocoa powder or 
containing cocoa powder 
in a proportion by weight 
of less than 10%, not 
elsewhere specified or 
included: 
- Malt extract 
- Other Manufacture in which all 
the materials used are 
classified in a heading 
other than that of the 
product, provided the 
value of any materials of 
Chapter 17 used does not 
exceed 30 % of the 
ex-works price of the 
product 
Manufacture from cereals 
of Chapter 10 
Manufacture in which all 
the materials used are 
classified in a heading 
other than that of the 
product, provided the 
value of any materials of 
Chapter 17 used does not 
exceed 30 % of the 
ex-works price of the 
prodjct 
188 
Description of product 
(2) Working or processing carried out onrnon-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 
Tapioca and substitutes 
therefor prepared from 
starch, in the form of 
flakes, grains, pearls, 
siftings or in similar forms Manufacture in which all 
the cereals (except durum 
wheat), meat, meat offal, 
fish, crustaceans or 
molluscs used must be 
wholly obtained 
Manufacture from 
materials of any heading 
except potato starch of 
heading No 1108 
189 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
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, pre-cooked or 
otherwise prepared: 
- Not containing cocoa 
- Containing cocoa 
Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or not 
containing cocoa; 
communion wafers, empty 
cachets of a kind suitable 
for pharmaceutical use, 
sealing wafers, rice paper 
and similar products Manufacture in which: 
- all the cereals and flour 
(except maize of the 
species Zea.indurata 
and durum wheat and 
their derivatives) used 
must be wholly obtained 
and 
- the value of any 
materials of Chapter 17 
used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture from 
materials not classified in 
heading No 1806, 
provided 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 
190 
Description of product 
(2) Working or processing .carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2001 
2002 
2003 
2004 and 
2005 
2006 
2007 Vegetables, fruit nuts and 
other edible parts of 
plants, prepared or 
preserved by vinegar or 
acetic acid 
Tomatoes prepared or 
preserved otherwise than 
by vinegar or acetic acid 
Mushrooms and truffles, 
prepared or preserved 
otherwise than by vinegar 
or acetic acid 
Other vegetables prepared 
or preserved otherwise 
than by vinegar or acetic 
acid, frozen or not frozen 
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 Manufacture in which all 
the fruit, nuts or 
vegetables used must be 
wholly obtained 
Manufacture in which all 
the tomatoes used must 
be wholly obtained 
Manufacture in which all 
the mushrooms or truffles 
used must be wholly 
obtained 
Manufacture in which all 
the vegetables used must 
be wholly obtained 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which the 
value of any materials of 
Chapter 17 used must not 
exceed 30% of the 
ex-works price of the 
product 
191 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2008 
ex 2009 
ex 2101 Fruit, nuts and other 
edible parts of plants 
otherwise prepared or 
preserved, whether or not 
containing added sugar or 
other sweetening matter 
or spirit, not elsewhere 
specified or included: 
- Fruit and nuts cooked 
otherwise than by 
steaming or boiling in 
water, not containing 
added sugar, frozen 
- Nuts, not containing 
added sugar or spirits 
- Others 
Fruit juices (including 
grape must), unfermented 
and not containing added 
spirit, whether or not 
containing added sugar or 
other sweetening matter 
Roasted chicory and 
extracts, essences and 
concentrates thereof Manufacture in which all 
the fruit and nuts used 
must be wholly obtained 
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 in a heading 
other than that of the 
product, provided the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all 
the materials used are 
classified in a heading 
other than that of the 
product, provided the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all 
the chicory used must be 
wholly ohtaii.ed 
192 
Working or processing carried out on non-originating 
materials that confers originating status 
(3) or 14) 
ex 2103 
ex 2104 
ex 2104 
ex 2106 
2201 Sauces and preparations 
therefor; mixed 
condiments and mixed 
seasonings: 
- Prepared mustard 
- Soups and broths and 
preparations therefor: 
Homogenized composite 
food preparations 
Sugar syrups, flavoured or 
coloured 
Waters, including natural 
or artificial mineral waters 
and aerated waters, not 
containing added sugar or 
other sweetening matter 
nor flavoured; ice and 
snow Manufacture in which all 
the materials used are 
classified in a heading 
other than that of the 
product. However, 
mustard flour or meal or 
prepared mustard may be 
used 
Manufacture from 
mustard flour or meal 
Manufacture from 
materials of any heading, 
except prepared or 
preserved vegetables of 
heading Nos 2002 to 
2005 
The rule for the heading in 
which the product would 
be classified in bulk shall 
apply 
Manufacture in which the 
value of any materials of 
Chapter 17 used must not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all 
the water used must be 
wholly obtained 
193 
HS heading 
No 
:D 
2202 
ex 2204 
2205 
ex 2207 
ex 2208 
and 
ex 2209 
ex 2208 Description of product 
(2) 
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 
Wine of fresh grapes, 
including fortified wines, 
and grape must with the 
addition of alcohol 
The following, containing 
grape materials: 
Vermouth and other wine 
of fresh grapes flavoured 
with plants or aromatic 
substances; ethyl alcohol 
and other spirits, 
denatured or not; spirits, 
liqueurs and other 
spirituous beverages; 
compound alcoholic 
preparations of a kind 
used for the manufacture 
of beverages; vinegar 
Whiskies of an alcoholic 
strength by volume of less 
than 50% vol Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture in which all 
the materials used are 
classified in a heading 
other than that of the 
product, provided the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the 
ex-works price of the 
product and any fruit juice 
used (except for 
pineapple, lime and 
grapefruit juices) must be 
wholly obtained 
Manufacture from other 
grape must 
Manufacture from 
materials of any heading, 
except grapes or any 
material derived from 
grapes 
Manufacture in which the 
value of any cereal based 
spirits used does not 
exceed 15% of the 
ex-works price of the 
product 
194 
HS heading 
No 
(1) 
ex 2303 
ex 2306 
2309 
2402 
ex 2403 Description of product 
(2) 
Residues from the 
manufacture of starch 
from maize (excluding 
concentrated steeping 
liquors), of a protein 
content, calculated on the 
dry product, 
exceeding 40% by weight 
Oil cake and other solid 
residues resulting from the 
extraction of olive oil, 
containing more than 3% 
of olive oil 
Preparations of a kind 
used in animât feeding 
Cigars, cheroots, cigarillos 
and cigarettes, of tobacco 
or of tobacco substitutes 
Smoking tobacco Working or processing carried out on non-originating 
materials that confers originating status 
(3) of (4) 
Manufacture in which all 
the maize used must be 
wholly obtained 
Manufacture in which all 
the olives used must be 
wholly obtained 
Manufacture in which all 
the cereals, sugar or 
molasses, must or milk 
used must be wholly 
obtained 
Manufacture in which at 
least 70% by weight of 
the unmanufactured 
tobacco or tobacco refuse 
of heading No 2401 used 
must be wholly obtained 
Manufacture in which at 
least 70% by weight of 
the unmanufactured 
tobacco or tobacco refuse 
of heading No 2401 used 
must be wholly obtained 
195 
HS heading 
No 
(1) 
ex 
Chap. 25 
ex 2504 
ex 2515 
ex 2516 
ex 2518 Description of product 
(2) 
Salt; sulphur; earths and 
stone; plastering 
materials; lime and 
cement; except for 
heading Nos ex 2504, 
ex 2515, ex 2516, 
ex 2518, ex 2519, 
ex 2520, ex 2524, 
ex 2525 and ex 2530 for 
which the rules are set 
out below: 
Natural crystalline 
graphite, with enriched 
carbon content, purified 
and ground 
Marble, merely cut by 
sawing or otherwise into 
blocks or slabs of a 
rectangular (including 
square) shape, of a 
thickness not exceeding 
25 cm 
Granite, porphyry, basalt, 
sandstone and other 
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 
Calcined dolomite Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
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 
Cutting, by sawing or 
otherwise, of stone (even 
if already sawn) of a 
thickness 
exceeding 25 cm 
Calcination of dolomite 
not calcined 
196 
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 2519 
ex 2520 
ex 2524 
ex 2525 
ex 2530 
Chap. 26 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 
Mica powder 
Earth colours, calcined or 
powdered 
Ores, slag and ash 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 
Grinding of mica or mica 
waste 
Calcination or grinding of 
earth colours 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
37 
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 
Chap. 27 
ex 2707 
ex 2709 Mineral fuels, mineral oils 
and products of their 
distillation; bituminous 
substances; mineral 
waxes; except for 
heading Nos ex 2707 
and 2709 to 2715 for 
which the rules are set 
out below: 
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) n 
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 
See Introductory Note 7 - Annex I. 198 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating statys 
(3) or (4) 
2710 to 
2712 
2713 to 
2715 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 
Petroleum gases and other 
gaseous hydrocarbons 
Petroleum jelly; paraffin 
wax, microcrystalline 
petroleum wax, slack 
wax, ozokerite, lignite 
wax, peat wax, other 
mineral waxes and similar 
products obtained by 
synthesis or by other 
processes, whether or not 
coloured 
Petroleum coke, petroleum 
bitumen and other 
residues of petroleum oils 
or of oils obtained from 
bituminous materials 
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) (2) 
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) 
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 
(r) See Introductory Note 7 - Annex I. 199 
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 
Chap. 28 
ex 2805 Inorganic chemicals; 
organic or inorganic 
compounds or precious 
metals, of rare-earth 
metals, of radioactive 
elements or of isotopes; 
except for 
heading Nos ex 2805, 
ex 2811, ex 2833 and 
ex 2840 for which the 
rules are set out below: 
"Mischmetall" 
ex 2811 
ex 2833 Sulphur trioxide 
Aluminium sulphate 
ex 2840 Sodium perborate 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 20% of the 
ex-works price of the 
product 
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 
200 
HS heading 
No 
(1) 
ex 
Chap. 29 
ex 2901 Description of product 
(2) 
Organic chemicals; except 
for heading Nos ex 2901, 
ex 2902, ex 2905, 2915, 
2932, 2933 and 2934, 
for which the rules are set 
out below: 
Acyclic hydrocarbons for 
use as power or heating-
fuels Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
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) C) 
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 
(') See Introductory Note 7 - Annex I. 20 
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 2902 
ex 2905 
2915 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 Operations of refining 
and/or one or more 
specific process(es) (') 
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 of any heading, 
including other materials 
of heading No 2905. 
However, metal 
alcoholates of this heading 
may be used, provided 
their value does not 
exceed 20% of the 
ex-works price of the 
product 
Manufacture from 
materials of any heading. 
However, the value of all 
the materials of 
heading Nos 2915 
and 2916 used may not 
exceed 20% of the 
ex-works price of the 
product 
("') See Introductory Note 7 - Annex I. '05 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2932 
2933 Heterocyclic compounds 
with oxygen hetero-
atom(s) only: 
- Internal ethers and their 
halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 
- Cyclic acetals and 
internal hemiacetals 
and their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 
- Other 
Heterocyclic compounds 
with nitrogen 
hetero-atom(s) only: 
nucleic acids and their 
salts 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 
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. 
However, the value of all 
the materials of 
heading Nos 2932 
and 2933 used may not 
exceed 20% of the 
ex-works price of the 
product 
V -J O 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating -status 
(3) or (4) 
2934 
ex 
Chap. 30 
3002 Other heterocyclic 
compounds 
Pharmaceutical products; 
except for 
heading Nos 3002, 3003 
and 3004, for which the 
rules are set out below: 
Human blood; animal 
blood prepared for 
therapeutic, prophylactic 
or diagnostic uses; 
antisera and other blood 
fractions; vaccines, 
toxins, cultures of 
micro-organisms 
(excluding yeasts) and 
similar products: 
- Products consisting of 
two or more 
constituents which 
have been mixed 
together for therapeutic 
or prophylactic uses or 
unmixed products for 
these uses, put up in 
measured doses or in 
forms or packings for 
retail sale Manufacture from 
materials of any heading. 
However, the value of all 
the materials of 
heading Nos 2932, 2933 
and 2934 used may 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 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 aiso be 
used, provided their value 
does not exceed 20% of 
the ex-works price of the 
product 
2o •• 
HS heading 
No 
(11 Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Other: 
- - human blood 
animal blood prepared 
for therapeutic or 
prophylactic uses 
blood fractions other 
than antisera, 
haemoglobin and 
serum globulin 
haemoglobin, blood 
globulin and serum 
globulin 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 
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 
\J $ 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating-status 
(3) or (4) 
other 
3003 
and 3004 Medicaments (excluding 
goods of 
heading No 3002, 3005 
and 3006) 
ex 
Chap. 31 Fertilizers; except for 
heading No ex 3105 for 
which the rule is set out 
below: 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 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, and 
- 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, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of 
the ex-works price of the 
product 
206 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3105 
ex 
Chap. 32 
ex 3201 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 
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 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, and 
- 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, 
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 
207 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3205 
ex 
Chap. 33 
3301 Colour lakes; preparations 
as specified in Note 3 to 
this Chapter based on 
colour lakes C) 
Essential oils and 
resinoids; perfumery, 
cosmetic or toilet 
preparations; except for 
heading No 3301, for 
which the rule is set out 
below: 
Essential oils (terpeneless 
or not), including 
concretes and absolutes; 
resinoids; concentrates of 
essential oils in fats, in 
fixed oils, in waxes or the 
like, obtained by 
enfleurage or maceration; 
terpenic by-products of 
the deterpenation of 
essential oils; aqueous 
distillates and aqueous 
solutions of essential oils Manufacture from 
materials of any heading, 
except heading 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 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" (2) 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 
(r) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring a^y^' ,V 
material or used as ingredients in the manufacturing of colouring preparations, provided they 
are not classified in another heading in Chapter 32. 
A "group" is regarded as any part of the heading separated from the rest by a semi-colon. 
Working or processing carried out on non-originating 
materials that confers originating"status 
(3) or (4) 
ex 
Chap. 34 
ex 3403 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 heading Nos 
ex 3403 and 3404, for 
which the rules are set 
out below: 
Lubricating preparations 
containing petroleum oils 
or oils obtained from 
bituminous minerals, 
provided they represent 
less than 70% by weight 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) (v 
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 
o See Introductory Note 7 - Annex I. 
HS heading 
No 
(1) Description of product 
(2) 
3404 Artificial waxes and 
prepared waxes: 
- Artificial waxes and 
prepared waxes with a 
basis of paraffin, 
petroleum waxes, 
waxes obtained from 
bituminous minerals, 
slack wax or scale wax 
- Other Working or processing carried oyt on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture in which ail 
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 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 1519 
- materials of 
heading No 3404 
However, these materials 
may be used provided 
their value does not 
exceed 20% of the 
ex-works price of the 
product 
210 
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 
Chap. 35 
3505 
ex 3507 Albuminoidal substances; 
modified starches; glues; 
enzymes; except for 
heading Nos 3505 and 
ex 3507 for which the 
rules are set out below: 
Dextrins and other 
modified starches (for 
example, pregelatinized or 
esterified starches); glues 
based on starches, or on 
dextrins or other modified 
starches: 
- Starch ethers and esters 
- Other 
Prepared enzymes not 
elsewhere specified or 
included Manufacture in which all 
the materials used 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 3505 
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 50% 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) 
Chap. 36 
ex 
Chap. 37 Explosives; pyrotechnic 
products; matches; 
pyrophoric alloys; certain 
combustible preparations 
Photographic or 
cinematographic goods; 
except for 
heading Nos 3701, 3702 
and 3704 for which the 
rules are set out below: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
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 classified within 
the same heading may be 
used provided their value -
does not exceed 20% of 
the ex-works price of the 
product 
-3 <r> 
HS heading 
No 
[D Description of product 
(2) 
3701 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 Working or processing carried out on non-originating 
materials that confers originating -status 
(3) or (4) 
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 
213 
3702 
3704 
ex 
Chap. 38 
3801 Description of product 
(2) 
Photographic film in rolls, 
sensitized, unexposed, of 
any material other than 
paper, paperboard or 
textiles; instant print film 
in rolls, sensitized, 
unexposed 
Photographic plates, film 
paper, paperboard and 
textiles, exposed but not 
developed 
Miscellaneous chemical 
products; except for 
heading Nos 3801, 
ex 3803, ex 3805, 
ex 3806, ex 3807, 3808 
to 3814, 3818 to 3820, 
3822 and 3823 for which 
the rules are set out 
below: 
Artificial graphite; colloidal 
or semi-colloidal graphite; 
preparations based on 
graphite or other carbon in 
the form of pastes or 
other semi-manufactures: 
- Colloidal graphite in 
suspension in oil and 
semi-colloidal graphite; 
carbonaceous pastes for 
electrodes Working or processing carried out on non-originating 
materials that confers originating'status 
(3) or (4) 
Manufacture in which all 
the materials used are 
classified within a heading 
other than 
heading Nos 3701 or 
3702 
Manufacture in which all 
the materials used are 
classified within a heading 
other than 
heading Nos 3701 to 
3704 
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 
1 -Î -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 3803 
ex 3805 
ex 3806 
ex 3807 
3808 Graphite in paste form, 
being a mixture of more 
than 30% by weight of 
graphite with mineral 
oils 
- Other 
Refined tall oil 
Spirits of sulphate 
turpentine, purified 
Ester gums 
Wood pitch (wood tar 
pitch) 
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) 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 
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 
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 50% of the 
ex-works price of the 
products 
9 ~ 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating-status 
(3) or (4) 
3809 
3810 
3811 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 
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 
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: 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 
216 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3812 
3813 
3814 - Prepared additives for 
lubricating oil, 
containing petroleum 
oils or oils obtained 
from bituminous 
minerals 
- Other 
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 
Preparations and charges 
for fire-extinguishers; 
charged fire-extinguishing 
grenades 
Organic composite 
solvents and thinners, not 
elsewhere specified or 
included; prepared paint or 
vanish removers 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 
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 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 in which the 
value of all the materials 
used does not 
exceed 50% of the 
ex-works price of the 
product 
217 
3818 
3819 
3820 
3822 Description of product 
(2) 
Chemical elements doped 
for use in electronics, in 
the form of discs, wafers 
or similar forms; chemical 
compounds doped for use 
in electronics 
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 
Anti-freezing preparations 
and prepared de-icing 
fluids 
Composite diagnostic or 
laboratory reagents, other 
than those of 
heading No 3002 or 3006 Working or processing carried out on non-originating 
materials that confers originating'status 
(3) or (4) 
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 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 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) Working or processing carried out-on non-originating 
materials that confers originating states 
(3) or (4) 
3823 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 includedr 
- 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 
— 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 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 
219 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
— 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 
220 
ex 3901 to 
3915 Description of product 
(2) 
Plastics in primary forms, 
waste, parings and scrap, 
of plastic; except for 
heading No ex 3907 for 
which the rule is set out 
below: 
- Addition 
homopolymerization 
products 
- Other Working or processing carried out on Qon-originating 
materials'that confers originating status 
(3) or (4) 
Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product, and 
- the value of any 
materials of Chapter 39 
used does not 
exceed 20% of the 
ex-works price of the 
product (1) 
Manufacture in which the 
value of the materials of 
Chapter 39 used does not 
exceed 20% of the 
ex-works price of the 
product (1) 
C) 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,Ortf) 
restriction only applies to that group of materials which predominates by weight in the pro£fuc¥. 
ex 3907 
ex 3916 to 
3921 Description of product 
(2) 
Copolymer, made from 
polycarbonate and 
acrylonitrile-butadiene-
styrene copolymer (ABS) 
Semi-manufactures and 
articles of plastics; except 
for heading Nos ex 3916, 
ex 3917, ex 3920 and 
ex 3921, for which the 
rules are set out below: 
- Flat products, further 
worked than only 
surface-worked or cut 
into forms other than 
rectangular or square; 
other products, further 
worked than only 
surface-worked 
- Other: Working or processing carried out on-noh-originating 
materials that confers originating status 
(3) or (4) 
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 (1) 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 50% of the 
ex-works price of the 
product 
& & A» 
C) 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. 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
— Addition 
homopolyme/ization 
products 
Other 
ex 3916 
and 
ex 3917 Profile shapes and tubes Manufacture in which: 
- the value of all the 
materials used does 
not exceed 50% of the 
ex-works price of the 
product, and 
- the value of any 
materials of Chapter 39 
used does not 
exceed 20% of the 
ex-works price of the 
product (1) 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the 
ex-works price of the 
product (1) 
Manufacture in which: 
- the value of all the 
materials used does 
not exceed 50% of the 
ex-works price of the 
product, and 
- 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 
223 
C) 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. 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3920 lonomer sheet or film 
ex 3921 
3922 to 
3926 Foils of plastic, metallized 
Articles of plastics 
ex 
Chap. 40 
ex 4001 Rubber and articles 
thereof; except for 
heading Nos ex 4001, 
4005, 4012 and ex 4017 
for which the rules are set 
out below: 
Laminated slabs or crepe 
rubber for shoes 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 from highly 
transparent polyester foils 
with a thickness of less 
than 23 micron (1) 
Manufacture in which the 
value of ail 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 
Lamination of sheets of 
natural rubber 
2 
(1) The following foils shall be considered as highly transparent: foils, the-optical dimming of which 
- measured according to ASTM-D 1003-1 6 by Gardner Hazemeter (i.e. Hazefactor) - is less than 
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) 
4005 
4012 
ex 4017 
ex 
Chap. 41 
ex 4102 Compound rjubber, 
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 
Articles of hard rubber 
Raw hides and skins 
(other than furskins) and 
leather; except for 
heading Nos ex 4102, 
4104 to 4107 and 4109 
for which the rules are set 
out below: 
Raw skins of sheep or 
lambs, without wool on 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 
Manufacture from hard 
rubber 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Removal of wool from 
sheep or lamb skins, with 
wool on 
22\ D 
^H^TTNflp^^WPr 
Working or processing carried ouron non-originating 
materials that confers, originating status 
(3) or (4) 
4104 to 
4107 
4109 
Chap. 42 
ex 
Chap. 43 
ex 4302 Leather, without hair or 
wool, other than leather 
of heading Nos 4108 or 
4109 
Patent leather and patent 
laminated leather; 
metallized leather 
Articles of leather; 
saddlery and harness; 
travel goods, handbags 
and similar containers; 
articles of animal gut 
(other than silk worm gut) 
Furskins and artificial fur; 
manufactures thereof; 
except for 
heading Nos ex 4302 
and 4303 for which the 
rules are set out below 
Tanned or dressed 
furskins, assembled: 
- Plates, crosses and 
similar forms 
- Other Retanning of pre-tanned 
leather 
or 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from leather 
of heading Nos 4104 to 
4107 provided its value 
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 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Bleaching or dyeing, in 
addition to cutting and 
assembly of non-
assembled tanned or 
dressed furskins 
Manufacture from 
non-assembled, tanned or 
dressed furskins 
226 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating sta_tus 
(3) or (4) 
4303 
ex 
Chap. 44 
ex 4403 
ex 4407 
ex 4408 Articles of apparel, 
clothing accessories and 
other articles of furskin 
Wood and articles of 
wood; wood charcoal; 
except for heading Nos 
ex 4403, ex 4407, 
ex 4408, 4409, ex 4410 
to ex 4413, ex 4415, 
ex 4416, 4418 and 
ex 4421 for which the 
rules are set out below: 
Wood roughly squared 
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 Manufacture from 
non-assembled tanned or 
dressed furskins of 
heading No 4302 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
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 
Description of product 
(2) Working or processing carried ouron non-originating 
materials that confers originating status 
(3) or (4) 
4409 
ex 4410 to 
ex 4413 
ex 4415 Wood (including strips and 
friezes for parquet 
flooring, not assembled) 
continuously shaped 
(tongued, grooved, 
rebated, chamfered, 
V-joined; beaded, 
moulded, rounded or the 
like) along any of its 
edges or faces, whether 
or not planed, sanded or 
finger-jointed: 
- Sanded or finger-jointed 
- Beadings and mouldings 
- Other 
Beadings and mouldings, 
including moulded skirting 
and other moulded boards 
Packing cases, boxes, 
crates, drums and similar 
packings, of wood Sanding or finger-jointing 
Beading or moulding 
Manufacture in which all 
the materials used are 
classified within a heading 
other than of the product 
Beading or moulding 
Manufacture from boards 
not cut to size 
228 
HS heading 
No 
(1) 
ex 4416 
4418 Description of product 
(2) 
Casks, barrels, vats, tubs 
and other coopers' 
products and parts 
thereof, of wood 
Builders' joinery and 
carpentry of wood, 
including cellular wood 
panels, assembled parquet 
panels, shingles and 
shakes: 
- Builders' joinery and 
carpentry of wood 
- Beadings and mouldings Working or processing carried out ©n non-originating 
materials that confers originating status 
(3) or (4) 
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 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
229 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers.originating status 
(3) or (4) 
ex 4421 
ex 
Chap. 45 
4503 
Chap. 46 
Chap. 47 
Chap. 48 
ex 4811 Match splints; wooden 
pegs or pins for footwear 
Cork and articles of cork; 
except for 
heading No 4503 for 
which the rule is set out 
below: 
Articles of natural cork 
Manufactures of straw, of 
esparto or of other plaiting 
materials; basketware and 
wickerwork 
Pulp of wood or of other 
fibrous cellulosic material; 
waste and scrap of paper 
or paperboard 
Paper and paperboard; 
articles of paper pulp, of 
paper or of paperboard; 
except for 
heading Nos ex 4811, 
4816, 4817, ex 4818, 
ex 4819, ex 4820 and 
ex 4823 for which the 
rules are set out below: 
Paper and paperboard, 
ruled, lined or squared 
only Manufacture from wood 
of any heading except 
drawn wood of 
heading No 4409 
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 
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 
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 
23 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
4816 
4817 
ex 4818 
ex 4819 
ex 4820 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 
Toilet paper 
Cartons, boxes, cases, 
bags and other packing 
containers, of paper, 
paperboard, cellulose 
wadding or webs of 
cellulose fibres 
Letter pads 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, and 
- 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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than 
that of the product, 
and 
- 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 
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) 
ex 4823 
ex 
Chap. 49 
4909 
4910 Other paper, paperboard, 
cellulose wadding and 
webs of cellulose fibres, 
cut to size or shape 
Printed books, 
newspapers, pictures and 
other products of the 
printing industry; 
manuscripts, typescripts 
and plans; except for 
heading Nos 4909 
and 4910 for which the 
rules are set out below 
Printed or illustrated 
postcards; printed cards 
bearing personal 
greetings, messages or 
announcements, whether 
or not illustrated, with or 
without envelopes or 
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 
- Other 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 
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, 
and 
- the value of all the 
materials used does 
not exceed 50% of the 
ex-works price of the 
product 
Manufacture from 
materials not classified in 
heading Nos. 4909 or 
4911 
HS heading 
No 
(1) 
Chap. 50 
ex 5003 
5004 to 
ex 5006 
5007 Description of product 
(2) 
Silk; except for 
heading Nos ex 5003, 
5004 to ex 5006 
and 5007 for which the 
rules are set out below 
Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and 
garnetted stock), carded 
or combed 
Silk yarn and yarn spun 
from silk waste Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Woven fabrics of silk or of 
silk waste: 
incorporating rubber 
thread 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 from (1): 
- 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 
yarn (1) 
2 KJr 
I1) For special conditions relating to, products made of a 
Introductory Note 5. mixture of textile materials, see 
HS heading 
No 
(1) Description of product 
(2) 
- Other Working or processing carried out-on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture from (1): 
- coir yarn, 
- natural fibres, 
- man-made staple 
fibres not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, 
bleaching, 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 
231 
!') For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
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 
Chap. 51 
5106 to 
5110 
5111 to 
5113 Wool, fine or coarse 
animal hair; horsehair yarn 
and woven fabric; except 
for heading Nos 5106 to 
5110 and 5111 to 5113 
for which the rules are set 
out below: 
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: 
- Incorporating rubber 
thread 
- Other Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from (1): 
- 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 
Manufacture from single 
yarn V): 
Manufacture from ('): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed 
or otherwise prepared 
for spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, 
bleaching, mercerizing, 
heat setting, raising, 
calendering, shrink 
resistance processing, 
permanent finishing, 
*»• O o 
I1) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
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 
Chap. 52 
5204 to 
5207 Cotton; except for 
heading Nos 5204 to 
5207 and 5208 to 5212 
for which the rules are set 
out below: 
Yarn and thread of cotton 
5208 to 
5212 Woven fabrics of cotton: 
- incorporating rubber 
thread 
- Other 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 from C): 
- 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 
Manufacture from single 
yarn (1) 
Manufacture from (1): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed 
or otherwise prepared 
for spinning, 
- chemical materials or 
textile pulp, or . 
..- paper 
oh 
C) For special conditions relating to products made of a 
Introductory Note 5. mixture of textile materials, see 
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 
Chap. 53 
5306 to 
5308 
5309 to 
5311 Other vegetable textile 
fibres; paper yarn and 
woven fabrics of paper 
yarn; except for 
heading Nos 5306 to 5308 
and 5309 to 5311 for 
which the rules are set out 
below: 
Yarn of other vegetable 
textile fibres; paper yarn 
Woven fabrics of other 
vegetable textile fibres; 
woven fabrics of paper 
yarn: 
- incorporating rubber 
thread 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 
Manufacture in which all 
the materials used are 
classified within a heading 
Other than that of the 
product 
Manufacture from (1): 
- 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 
Manufacture from single 
yarn C) 
237 
C) For speciar conditions relating to products made of 
Introductory Note 5. a mixture of textile materials, see 
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 
5401 to 
5406 
5407 to 
5408 Yarn, monofilament and 
thread of man-made 
filaments 
Woven fabrics of man-made 
filament yarn: 
- incorporating rubber 
thread Manufacture from ('): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47,5% of the 
ex-works price of the 
product 
Manufacture from (1): 
- 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 
Manufacture from single 
yarn (1) 
238 
I1) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
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 
5501 to 
5507 
5508 to 
5511 
5512 to 
5516 Man-made staple fibres 
Yarn and sewing thread 
Woven fabrics of man-made 
staple fibres: 
- incorporating rubber 
thread Manufacture from C): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, A 
- chemical materials or 
textile pulp, or 
- paper 
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 
Manufacture from chemical 
materials or textile pulp 
Manufacture from (\): 
- . 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 
Manufacture from single 
yarn C) 
23fi 
t1) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
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 
ex 
Chap. 56 Wadding, felt and 
non-wovens; special 
yarns; twine, cordage, 
ropes and cables and 
articles thereof; except for 
heading Nos 5602, 5604, 
5605 and 5606, for 
which the rules are set 
out below: Manufacture from (1): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed 
or otherwise prepared 
for spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, 
bleaching, mercerizing, 
heat setting, raising, 
calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) 
where the value of the 
unprinted fabric used does 
not exceed 47,5% of the 
ex-works price of the 
product 
Manufacture from C): 
- coir yarn, 
- natural fibres, 
- chemical materials or 
textile pulp, or 
- paper making materials 
240 
For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
HS heading 
No 
!1) Description of product 
(2) Working or processing carried out onjion-originating 
materials that confers originating status 
(3) or (4) 
5602 
5604 Felt, whether or not 
impregnated, coated, 
covered or laminated: 
- Needleloom felt 
Other 
Rubber thread and cord, 
textile covered; textile 
yarn, and strip and the like 
of heading No 5404 of 
5405, impregnated, 
coated, covered or 
sheathed with rubber or 
plastics: 
Rubber thread and cord, 
textile covered Manufacture from (1): 
- 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 
4 
Manufacture from (1): 
- 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 from rubber 
thread or cord, not textile 
covered 
24 
C) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out "on non-originating 
materials that confers originating statas 
(3) or (4) 
5605 
5606 
Chap. 57 - 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; loop 
wale-yarn 
Carpets and other textile 
floor coverings: 
- Of needleloom felt Manufacture from O: 
- natural fibres not 
carded or combed or 
otherwise processed 
for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from (1): 
- 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 from (1): 
- 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 from (1): 
- natural fibres, or 
- 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, 
24 
C) For special conditions relating to products made of a mixture of textile materials, 
Introductory Note 5. see 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Of other felt 
- Other textile coverings 
ex 
Chap. 58 Special woven fabrics; 
tufted textile fabrics; lace; 
tapestries; trimmings; 
embroidery; except for 
heading Nos 5805 
and 5810 for which the 
rules are set out below: 
- Combined with rubber 
thread 
- Other 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 from C): 
- natural fibres not carded 
or combed or otherwise 
processed for spinning, 
or 
- chemical materials or 
textile pulp 
Manufacture from (1): 
- coir yarn, 
- synthetic or artificial 
filament yarn, 
- natural fibres, or 
- man-made staple fibres 
not carded or combed 
or otherwise processed 
for spinning 
Manufacture from single 
yarn 0 
Manufacture from (1): 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
or 
C) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
24 
Working or processing carried out .on non-originating 
materials that confers originating status 
(3) or (4) 
5805 
5810 
5901 
5902 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 
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 
Tyre cord fabric of high 
tenacity yarn of nylon or 
other polyamides, 
polyesters or viscose rayon: Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture from yarn 
244 
HS heading 
No 
(1) 
5903 
5904 
5905 Description of product 
(2) 
- containing not more 
than 90 % by weight of 
textile materials 
- Other 
Textile fabrics 
impregnated, coated, 
covered or laminated with 
plastics, other than those 
of heading No 5902 
Linoleum, whether or not 
cut to shape; floor 
coverings consisting of a 
coating or covering 
applied on a textile 
backing, whether or not 
cut to shape 
Textile wall coverings: 
- Impregnated, coated, 
covered or laminated 
with rubber, plastics or 
other materials 
- Other Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture from yarn 
Manufacture from 
chemical materials or 
textile pulp 
Manufacture from yarn 
Manufacture from yarn C) 
Manufacture from yarn: 
Manufacture from (1): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed 
or otherwise processed 
for spinning, or 
- chemical materials or 
textile pulp, 
or 
C) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
24f; 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5906 
5907 Rubberized textile fabrics, 
other than those of 
heading No 5902: 
- Knitted or crocheted 
fabrics 
- Other fabrics made of 
synthetic filament 
yarn, containing more 
than 90% by weight of 
textile materials 
- Other 
Textile fabrics otherwise 
impregnated, coated or 
covered; painted canvas 
being theatrical scenery, 
studio backcloths or the 
like Printing accompanied by 
at least two preparatory 
or finishing operations 
(such as scouring, 
bleaching, mercerising, 
heat setting, raising, 
calendering, shrink 
resistance processing, 
permanent finishing, 
decatising, impregnating, 
mending and burling) 
where the value of the 
unprinted fabric used does 
not exceed 47,5% of the 
ex-works price of the 
product 
Manufacture from (1): 
- 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 
Manufacture from yarn 
Manufacture from yarn 
I1) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
246 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried oat on non-originating 
materials that confers originating status 
(3) or (4) 
5908 
5909 to 
5911 
Chap. 60 Textile wicks, woven, 
plaited or knitted, for 
lamps, stoves, lighters, 
candles or the like; 
incandescent gas mantles 
and tubular knitted gas 
mantle fabric therefor, 
whether or not 
impregnated: 
- Incandescent gas 
mantles, impregnated 
- Other 
Textile articles of a kind 
suitable for industrial use: 
- Polishing discs or rings 
other than of felt of 
heading No 5911 
- Other 
Knitted or crocheted 
fabrics 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 
Manufacture from yarn or 
waste fabrics or rags of 
heading No 6310 
Manufacture from (1): 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed 
or otherwise processed 
for spinning, or 
- chemical materials or 
textile pulp 
Manufacture from (1): 
- 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. 
247 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chap. 61 
ex 
Chap. 62 
ex 6202, 
ex 6204, 
ex 6206, 
and 
ex 6209 
ex 6210 and 
ex 6216 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 
Articles of apparel and 
clothing accessories, not 
knitted or crocheted; 
except for 
heading Nos ex 6202, 
ex 6204, ex 6206, 
ex 6209, ex 6210, 
6213, 6214, ex 6216 and 
6217 for which the rules 
are set out below: 
Women's, girls' and babies' 
clothing and clothing 
accessories for babies, 
embroidered 
Fire-resistant equipment of 
fabric covered with foil of 
aluminized polyester Manufacture from yarn C) 
Manufacture from (2): 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from 
0 (2) yarn 
Manufacture from yarn (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 
product (2) 
Manufacture from yarn (2) 
or 
Manufacture from uncoated 
fabric provided the value of 
the uncoated fabric used 
does not exceed 40% of 
the ex-works price of the 
product (2) 
C) See Introductory Note 6. 
(') For special conditions relating 
Introductory Note 5. to products made of a mixture of textile materials, see 
248 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
6213 
and 6214 
6217 Handkerchiefs, shawls, 
scarves, mufflers, 
mantillas, veils and the 
like: 
- Embroidered 
- Other 
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 
yarn (1) (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 
product V) 
Manufacture from 
unbleached single 
yarn (1) (2)* 
Manufacture from yarn (1) 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of 
the ex-works price of the 
product (1) 
Manufacture from yarn C) 
or 
Manufacture from 
uncoated fabric provided 
the value of the uncoated 
fabric used does not 
exceed 40% of the 
ex-works price of the 
product (1) 
f) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
{') See Introductory Note 6. 
243 
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 
Chap. 63 
6301 to 
6304 Interlinings for collars 
and cuffs, cut out 
- Other 
Other made-up textile 
articles; sets; worn 
clothing and worn textile 
articles; rags; except for 
heading Nos 6301 to 
6304, 6305, 6306, 
ex 6307 and 6308 for 
which the rules are set 
out below: 
Blankets, travelling rugs, 
bed linen etc.; curtains 
etc.; other furnishing 
articles: 
- Of felt, of non-wovens 
- Other 
— Embroidered 
Other Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture from yarn C) 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from: (2) 
- natural fibres, or 
- chemical materials or 
textile pulp 
Manufacture from 
unbleached single 
yarn (1) (2) 
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 
yarn f) (2) 
C) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
(2) See Introductory Note 6. 
250 
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 
landcraft; camping goods: 
- Of non-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 from C): 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from I1-): 
- natural fibres, or 
- chemical materials or 
textile pulp 
Manufacture from 
unbleached single yarn (1) 
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 
V) For special conditions relating to products made of a.mixture of textile materials, se£._ 
Introductory Note 5. /&*}&. 
HS heading 
No 
ID Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
6401 to 
6405 
6406 
ex 
Chap. 65 
6503 
6505 
ex 
Chap. 66 Footwear 
Parts of footwear; 
removable in-soles, heel 
cushions and similar 
articles; gaiters, leggings 
and similar articles, and 
parts thereof 
Headgear and parts 
thereof, except for 
heading Nos 6503 and 
6505 for which the rules 
are set out below: 
Felt hats and other felt 
headgear, made from the 
hat bodies, hoods or 
plateaux of 
heading No 6501, 
whether or not lined or 
trimmed 
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 
Umbrellas, sun umbrellas, 
walking-sticks, seat-
sticks, whips, riding-crops 
and parts thereof; except 
for heading No 6601 for 
which the rule is set out 
below: Manufacture from 
materials of any heading 
except for assemblies of 
uppers affixed to inner 
soles or to other sole 
components of 
heading No 6406 
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 
Manufacture from yarn or 
textile fibres (1) 
Manufacture from yarn or 
textile fibres (1) 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
(:) For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. ~ _, ' 252 
6601 
Chap. 67 
ex 
Chap. 68 
ex 6803 
ex 6812 
ex 6814 
Chap. 69 
ex 
Chap. 70 Umbrellas and sun 
umbrellas (including 
walking-stick umbrellas, 
garden umbrellas and 
similar umbrellas) 
Prepared feathers and 
down and articles made of 
feathers or of down; 
artificial flowers; articles 
of human hair 
Articles of stone, plaster, 
cement, asbestos, mica or 
similar materials; except 
for heading Nos ex 6803, 
ex 6812 and ex 6814 for 
which the rules are set 
out below: 
Articles of slate or of 
agglomerated slate 
Articles of asbestos; 
articles of mixtures with a 
basis of asbestos or of 
mixtures with a basis of 
asbestos and magnesium 
carbonate 
Articles of mica, including 
agglomerated or 
reconstituted mica, on a 
support of paper, 
paperboard or other 
materials 
Ceramic products Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Glass and glassware; 
except for 
heading Nos 7006, 7007, 
7008, 7009, 7010,7013 
and ex 7019 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 
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 
Manufacture from worked 
slate 
Manufacture from 
materials of any heading 
Manufacture from worked 
mica (including 
agglomerated or 
reconstituted mica) 
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 
253 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status . 
(3) or (4) 
7006 
7007 
7008 
7009 
7010 
7013 Glass of 
heading Nos 7003, 7004 
or 7005, bent, 
edgeworked, engraved, 
drilled, enamelled or 
otherwise worked, but not 
framed or fitted with other 
materials 
Safety glass, consisting of 
toughened (tempered) or 
laminated glass 
Multiple-walled insulating . 
units of glass 
Glass mirrors, whether or 
not framed, including rear-
view mirrors 
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 sirfiilar purposes (other 
than that of 
heading No 7010 or 
7018) Manufacture from 
materials of 
heading No 7001 
Manufacture from 
materials of 
heading No 7001 
Manufacture from 
materials of 
heading No 7001 
Manufacture from 
materials of 
heading No 7001 
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 
254 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 7019 
ex 
Chap. 71 
ex 7102 
ex 7103 
and 
ex 7104 
7106, 
7108 
and 7110 
ex 7107, 
ex 7109 
and 
ex 7111 Articles (other than yarn) 
of glass fibres 
Natural or cultured pearls, 
precious or semi-precious 
stones, precious metals, 
metals clad with precious 
metal, and articles 
thereof; imitation 
jewellery; coin; except for 
heading Nos ex 7102, 
ex 7103, ex 7104, 7106, 
ex 7107, 7108, ex 7109, 
7110, ex 7111, 7116 
and 7117 for which the 
rules are set out below: 
Worked precious or 
semi-precious stones 
(natural, synthetic or 
reconstructed) 
Precious metals: 
- Unwrought 
Semi-manufactured or in 
powder form 
Metals clad with precious 
metals, 
semi manufactured Manufacture from: 
- uncoloured slivers, 
rovings, yarn or 
chopped strands, or 
- glass wool 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that 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 wi:h base metals 
Manufacture from 
unwrought precious 
metals 
Manufacture from metals 
clad with precious metals, 
unwrought 
2 00 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
7116 
7117 
ex Chap. 72 
7207 
7208 to 
7216 
7217 
ex 7218, 
7219 to 
7222 
7223 Articles of natural or 
cultured pearls, precious 
or semi-precious stones 
(natural, synthetic or 
reconstructed) 
Imitation jewellery 
Iron and steel; except for 
heading Nos 7207, 7208 
to 7216, 7217, ex 7218, 
7219 to 7222, 7223, ex 
7224, 7225 to 7227, 
7228 and 7229 for which 
the rules are set out 
below: 
Semi-finished products of 
iron or non-alloy steel 
Flat rolled products, bars 
and rods, angles, shapes 
and sections of iron or 
non-alloy steel 
Wire of iron or non-alloy 
steel 
Semi-finished products, 
flat rolled products, bars 
and rods, angles, shapes 
and sections of stainless 
steel 
Wire of stainless steel 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 
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 
Manufacture from ingots 
or other primary forms of 
heading No 7206 
Manufacture from 
semi-finished materials of 
heading No 7207 
Manufacture from ingots 
or other primary forms of 
heading No 7218 
Manufacture from semi­
finished materials of 
heading No 7218 
256 
HS heading 
No 
(1) 
ex 7224, 
7225 to 
7227 
7228 
7229 
ex Chap. 73 
ex 7301 
7302 
7304, 
7305 
and 7306 
ex 7307 Description of product 
(2) 
Semi-finished products, 
flat rolled products, in 
irregularly wound coils, of 
other alloy steel 
Bars and rods of other 
alloy steel; angles, shapes 
and sections, of other 
alloy steel; hollow drill 
bars and rods, of alloy or 
non-alloy steel 
Wire of other alloy steel 
Articles of iron or steel; 
except for heading Nos ex 
7301, 7302, 7304, 7305, 
7306, ex 7307, 7308 and 
ex 7315 for which the 
rules are set out below: 
Sheet piling 
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 
plates (base plates), rail 
clips, bedplates, ties and 
other material specialized 
for jointing or fixing rails 
Tubes, pipes and hollow 
profiles, of iron (other 
than cast iron) or steel 
Tube or pipe fittings of 
stainless steel 
(ISO No X5CrNiMo 1712), 
consisting of several parts Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture from ingots 
or other primary forms of 
heading No 7224 
Manufacture from ingots 
or other primary forms of 
heading No 7206, 7218 
or 7224 
Manufacture from 
semi-finished materials of 
heading No 7224 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from 
materials of 
heading No 7206 
Manufacture from 
materials of 
heading No 7206 
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 
25 
Description of product 
(2) Working or processing carried ouron non-originating 
materials that confers originating status 
(3) or (4) 
7308 
ex 7315 
ex 
Chap. 74 
7401 
7402 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 
Copper and articles 
thereof; except for 
heading Nos 7401, 7402, 
7403, 7404 and 7405 for 
which the rules are set 
out below: 
Copper mattes; cement 
copper (precipitated 
copper) 
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. 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 
Manufacture in which: 
- all the materials used 
are classified" within a 
heading other than that 
of the product, and 
- 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 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
258 
7403 
7404 
7405 
ex 
Chap. 75 
7501 to 
7503 
ex 
Chap. 76 Description of product 
(2) 
Refined copper and copper 
alloys, unwrought: 
- Refined copper 
- Copper alloys and 
refined copper 
containing other 
elements 
Copper waste and scrap 
Master alloys of copper 
Nickel and articles thereof; 
except for 
heading Nos 7501 to 
7503 for which the rules 
are set out below: Working or processing carried out on non-originating 
materials that confers.originating status 
(3) or (4) 
Nickel mattes, nickel 
oxide sinters and other 
intermediate products of 
nickel metallurgy; 
unwrought nickel; nickel 
waste and scrap 
Aluminium and articles * 
thereof; except for 
heading Nos 7601, 7602 
and ex 7616 for which 
the rules are set out 
below: Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from refined 
copper, unwrought, or 
waste and scrap 
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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Description of product 
(2) Working or processing carried out"on non-originating 
materials that confers originating status 
(3) or (4) 
7601 
7602 
ex 7616 
ex 
Chap. 78 
7801 Unwrought aluminium 
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 
Lead and articles thereof; 
except for 
heading Nos 7801 
and 7802 the rules for 
which are set out below: 
Unwrought lead: 
- Refined lead Manufacture by thermal or 
electrolytic treatment from 
unalloyed aluminium or 
waste and scrap 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, and 
- 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, and 
- 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 
260 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried ouron non-originating 
materials that confers originating status 
(3) or (4) 
- Other 
7802 Lead waste and scrap 
ex 
Chap. 79 Zinc and articles thereof; 
except for 
heading Nos 7901 and 
7902 the rules for which 
are set out below: 
7901 
7902 
ex 
Chap. 80 Unwrought zinc 
Zinc waste and scrap 
Tin and articles thereof; 
except for 
heading Nos 8001, 8002 
and 8007 the rules for 
which are set below: 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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
2G 
Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8001 
8002 
and 8007 
Chap. 81 
ex 
Chap. 82 Unwrought tin 
Tin waste and scrap; 
other articles of tin 
Other base metals; 
cermets; articles thereof: 
- Other base metals, 
wrought; articles 
thereof 
- Other 
Tools, implements, 
cutlery, spoons and forks, 
of base metal; parts 
thereof of base metal; 
except for 
heading Nos 8206, 8207, 
8208, ex 8211,8214 
and 8215 for which the 
rules are set out below: 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 
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 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
262 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8206 
8207 
8208 
ex 8211 Tools of two or more of 
the heading Nos 8202 to 
8205, put up in sets for 
retail sale 
Interchangeable tools for 
hand tools, whether or not 
power-operated, or for 
machine-tools (for 
example, for pressing, 
stamping, punching, 
tapping, 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 
Knives with cutting 
blades, serrated or not 
(including pruning knives) 
other than knives of 
heading No 8208 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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, and 
- 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. However, knife 
blades and handles of 
base metal may be used 
263 
Description of product 
(2) Working or processing carried ouf on non-originating 
materials that confers originating status 
(3) or (4) 
8214 
8215 
ex 
Chap. 83 
ex 8306 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) 
Spoons, forks, ladles, 
skimmers, cake-servers, 
fish-knives, butter-knives,, 
sugar tongs and similar 
kitchen or tableware 
Miscellaneous articles of 
base metal; except for 
heading No ex 8306 for 
which the rule is set out 
below: 
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. However, 
handles of base metal 
may be used 
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 
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 8306 may be 
used provided their value 
does not exceed 30% of 
the ex-works price of the 
product 
264 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried ouf on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 84 
ex 8401 
8402 
8403 and 
ex 8404 
8406 Nuclear reactors, boilers, 
machinery and mechanical 
appliances; parts thereof; 
except for 
heading Nos ex 8401, 
8402, 8403, ex 8404, 
8406 to 8409,8411, 
8412, ex 8413, ex 8414, 
8415, 8418, ex 8419, 
8420, 8423, 8425 to 
8430, ex 8431, 8439, 
8441, 8444 to 8447, 
ex 8448, 8452, 8456 to 
8466, 8469 to 8472, 
8480, 8482, 8484 
and 8485 for which the 
rules are set out below: 
Nuclear fuel elements (1) 
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 Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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 C) 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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 
valuf 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'hot 
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 :n which the 
value of cii tï.e 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 
V) This rule shall apply until 31 December 1998. <5feT 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating states 
(3) or (4) 
8407 
8408 
8409 
8411 
8412 
ex 8413 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 
Rotary positive 
displacement pumps 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, and 
- 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, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product Manufacture in which the 
vaiu-j 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 
26% 
Description of product 
(2) Working or processing carried out on non-originating 
materials.that confers originating stalus 
(3) or (4) 
ex 8414 
8415 
8418 
ex 8419 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 cannot 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 
Machines for the wood, 
paper pulp and paperboard 
industries Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- 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, and 
- where, within the above 
limit, the materials 
classified within the 
same heading as the 
product are only used 
up toc value of 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 
v.-ïlr.a 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 30% of the 
ex-works price of the 
product 
267 
Description of product 
(2) Working or processing carried ouf on non-originating 
materials that confers originating status 
(3) or (4) 
8420 
8423 
8425 to 
8428 
8429 Calendering or other 
rolling machines, other 
than for metals or glass, 
and cylinders therefor 
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 
Lifting, handling, loading 
or unloading machinery 
Self-propelled bulldozers, 
angledozers, graders, 
levellers, scrapers, 
mechanical shovels, 
excavators, shovel 
loaders, tamping machines 
and road rollers: 
- Road rollers Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 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: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within, 
heading No 8431 are 
only used up to a value 
of 10% of the ex-works 
price of the product 
Manufacture !n 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 ail 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 
Manufacture in which the 
value of all the materials 
used does not 
exceed 30% of the 
ex-works price of the 
product 
268 
8430 
ex 8431 
8439 Description of product 
(2) 
- 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 for road rollers 
Machinery for making pulp 
of fibrous cellulosic 
material or for making or 
finishing paper or 
paperboard Working or processing carried out On non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 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, and 
- 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, and 
- 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-wo;!;s price of 
the product Manufacture in which the 
value of all the materials 
used does'hot 
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 
269 
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 
heading 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 
stitçh only) with heads of 
a weight not exceeding 
1 6 kg without motor or 
17 kg with motor Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
-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) 
dots not exceed the 
value of the originating 
materials used, and 
- the thread tension, 
crochet and zigzag 
mechûnisms used are 
already originating Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of 
the product 
270 
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 - Other 
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 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 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, and 
- 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 
271 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating'status 
(3) or (4) 
8485 
ex 
Chap. 85 
8501 Machinery parts, not 
containing electrical 
connectors, insulators, 
coils, contacts or other 
electrical features, not 
specified or included 
elsewhere in this Chapter 
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 
heading Nos 8501, 8502, 
ex 8518, 8519 to 8529, 
8535 to 8537, ex 8541, 
8542, 8544 to 8548 for 
which the rules are set 
out below: 
Electric motors and 
generators (excluding 
generating sets) Manufacture in which the 
value of all the materials 
used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 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 30% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does nc* 
exceed 30% of the 
ex-wojks price of the 
product 
272 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out_on non-originating 
materials that confers originating status 
(3) or (4) 
8502 
ex 8518 
8519 Electric generating sets 
and rotary converters 
Microphones and stands 
therefor; loudspeakers, 
whether or not mounted 
in their enclosures; 
audio-frequency electric 
amplifiers; electric sound 
amplifier sets 
Turntables (record-decks), 
record-players, 
cassette-players and other 
sound reproducing 
apparatus, not 
incorporating a sound 
recording device: 
- Electric gramophones Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 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, and 
- 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, and 
- 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 
Manufacture in which the 
value of all the materials 
used does not 
exceed 25% of the 
ex-works price of the 
product 
273 
Description of product 
(2) Working or processing carried out-on non-originating 
materials that confers originating status 
(3) or (4) 
8520 
8521 
8522 
8523 Other 
Magnetic tape recorders 
and other sound recording 
apparatus, whether or not 
incorporating a sound 
reproducing device 
Video recording or 
reproducing apparatus, 
whether or not 
incorporating a video 
tuner 
Parts and accessories of 
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 Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- 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, and 
- 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, and 
- where the value of all 
the non-originating 
materials used does not 
exceed the value of the 
originating materials 
used 
Manufacture in which the 
value of all the materials 
used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not 
exceed 40% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used doeSi-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 n which the 
value of all the materials 
used does not 
exceed 30% of the 
ex-works price of the 
product 
.274 
Description of product 
(2) Working or processing carried oufon non-originating 
materials that confers originating status 
(3) or (4) 
8524 
8525 
8526 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: 
- 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 
Radar apparatus, radio 
Yiavigational aid apparatus 
and radio remote control 
apparatus Manufacture in which the 
value of all the materials 
used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8523 are 
only used up to a value 
of 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, and 
- 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, and 
- 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 
Manufacture in which the 
value of all the materials 
used does not 
exceed 25% of the 
ex-works price of the 
product 
275 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried ouron non-originating 
materials that confers, originating status 
(3) or (4) 
8527 
8528 
8529 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 
Television receivers 
(including video monitors 
and video projectors), 
whether or not 
incorporating radio 
broadcast receivers or 
sound or video recording 
or reproducing apparatus 
- Video recording or 
reproducing apparatus 
incorporating a video 
tuner 
- Other 
Parts suitable for use 
solely or principally with 
the apparatus of 
heading Nos. 8525 to 
8528: Manufacture: 
- in which the value of ail 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- 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, and 
- 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 alt 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- 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 d.oesrnot 
exceed 25% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not 
exceed 25% of the 
ex-works price of the 
product 
276 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8535 
and 8536 
8537 Suitable for use solely 
or principally with video 
recording or reproducing 
apparatus 
-Other 
Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or 
in electrical circuits 
Boards, panels (including 
numerical control 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, 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 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- 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, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8538 are 
only used up to a value 
of 1.0% of the ex-works 
price of the product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8538 are 
only used up to a value 
of ;0% 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 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 
277 
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 8541 
8542 
8544 
8545 
8546 Diodes, transistors and 
similar semi-conductor 
devices, except wafers not 
yet cut into chips 
Electronic integrated 
circuits and 
microassemblies 
Insulated (including 
enamelled or anodised) 
wire, cable (including 
coaxial cable) and other 
insulated electric 
conductors, whether or not 
fitted with connectors; 
optical.fibres cables, made 
up of individually sheathed 
fibres, whether or not 
assembled with electric 
conductors or fitted with 
connectors 
Carbon electrodes, carbon 
brushes, lamp carbons, 
battery carbons and other 
articles of graphite or other 
carbon, with or without 
metal, of a kind used for 
electrical purposes 
Electrical insulators of any 
material Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 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 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 e\-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 
278 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8547 
8548 
8601 to 
8607 
8608 
8609 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 
Electrical parts of 
machinery or apparatus, not 
specified or included 
elsewhere in this Chapter 
Railway or tramway 
locomotives, rolling-stock 
and parts thereof 
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 
Containers (including 
containers for the transport 
of fluids) especially 
designed and equipped for 
carriage by one or more 
modes of transport 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 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, and 
- 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 
279 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried ouf on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 87 
8709 
8710 
8711 Vehicles other than 
railway or tramway 
rolling-stock, and parts 
and accessories thereof; 
except for 
heading Nos 8709 to 
8711, ex 8712,8715 
and 8716 for which the 
rules are set out below: 
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: 
- With reciprocating 
internal combustion 
piston engine of a 
cylinder capacity: 
-- Not exceeding 50 cm3 Manufacture in which the 
value of all the materials 
used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-worUs price of the 
product, and 
- where the value of all 
the non-originating 
materials used does not 
exceed thé 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 no" 
exceed 30% of the 
ex-works price of the 
product 
Manufacture in.which the 
value of all the materials 
used does not 
exceed 20% of the 
ex-works price of the 
product 
280 
Description of product 
(2) Working or processing carried out en non-originating 
materials that confers originating status 
(3) or (4) 
-- Exceeding 50 cm3 
- Other 
ex 8712 Bicycles without ball 
bearings 
8715 Baby carriages and parts 
thereof 
8716 Trailers and semi-trailers; 
other vehicles, not 
mechanically propelled; 
parts thereof Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- 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, and 
- where the value of all 
the non-originating 
materials used does not 
exceed the value of the 
originating materials 
used 
Manufacture from 
materials not classified in 
heading No 8714 
Manufacture in which: 
- air the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, and 
- the v?.!ue 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 30% of the 
ex-works price of the 
product 
Manufacture- \ 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 
281 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 88 
ex 8804 
8805 
Chap. 89 
ex 
Chap. 90 Aircraft, spacecraft, and 
parts thereof; except for 
heading Nos ex 8804 
and 8805 for which the 
rules are set out below: 
Rotochutes 
Aircraft launching gear; 
deck-arrestor or similar 
gear; ground flying 
trainers; parts of the 
foregoing articles 
Ships, boats and floating 
structures 
Optical, photographic, 
cinematographic, 
measuring, checking, 
precision, medical or 
surgical instruments and 
apparatus; parts and 
accessories thereof; 
except for 
heading Nos 9001, 9002, 
9004, ex 9005, ex 9006, 
9007, 9011, ex 9014, 
9015 to 9020 and 9024 
to 9033 for which the 
rules are set out below: 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 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: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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 30% of the 
ex-works price of the 
product 
Manufacture in which the 
sjzwj.a 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 
282 
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 
9004 
ex 9005 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 
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 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, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all 
the non-originating 
materials used does not 
exceed the value of the 
oriç/nating materials 
used Manufacture in which the 
value of all the materials 
used does not 
exceed 30% of the 
ex-works price of the 
product 
283 
HS heading 
No 
(D Description of product 
(2) Working or processing carried OOt on non-originating 
materials that confers originating status 
(3) or (4) 
ex 9006 
9007 
9011 Photographic (other than 
cinematographic) 
cameras; photographic 
flashlight apparatus and 
flashbulbs other than 
electrically ignited 
flashbulbs 
Cinematographic cameras 
and projectors, whether or 
not incorporating sound 
recording or reproducing 
apparatus 
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, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all 
the non-originating 
materials used does not 
exceed the value of the 
originating materials 
used 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all 
the non-originating 
materials used does not 
exceed the value of the 
originating materials 
used 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- 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 
284 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 9014 
9015 
9016 
9017 
9018 Other navigational 
instruments and 
appliances 
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 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 ali 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 the 
value of all the materials 
used does not 
exceed 40% of the 
ex-works price of the 
product 
285 
ëSâmÊÉtÊÊÊÊÊmÊÊm 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9019 
9020 
9024 
9025 - Other 
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 Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, and 
- 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, and 
- 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 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 
286 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9026 
9027 
9028 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 
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 
Gas, liquid or electricity 
supply or production 
meters, including 
calibrating meters 
therefor: 
- Parts and accessories 
- 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: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works pn'ce of the 
product, and 
- 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 
287 
Working or processing carried outon non-originating 
materials that confers originating status 
(3) or (4) 
9029 
9030 
9031 
9032 
9033 
ex 
Chap. 91 Revolution counters, 
production counters, 
taximeters, milometers, 
pedometers and the like; 
speed indicators and 
tachometers, other than 
those of 
heading Nos 9104 or 
9015; stroboscopes 
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 
Automatic regulating or 
controlling instruments 
and apparatus 
Parts and accessories (not 
specified or included 
elsewhere in this Chapter) 
for machines, appliances, 
instruments or apparatus 
of Chapter 90 
Clocks and watches and 
parts thereof; except for 
heading Nos 9105 
and 9109 to 9113 for 
which the rules are set 
out below: 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 
288 
Description of product 
(2) Working or processing carried out "on non-originating 
materials that confers.originating status 
(3) or (4) 
9105 Other clocks 
9109 
9110 
9111 Clock movements, 
complete and assembled 
Complete watch or clock 
movements, unassembled 
or partly assembled 
(movement sets); 
incomplete watch or clock 
movements, assembled; 
rough watch or clock 
movements 
Watch cases and parts 
thereof Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- 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, and 
- 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, and 
- 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, and 
- 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 
Manufacture in which the 
value of all the materials 
used does not 
exceed 30% of the 
ex-works price of the 
product 
289 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9112 
9113 
Chap. 92 
Chap. 93 
ex 
Chap. 94 Clock cases and cases of a 
similar type for other goods 
of this Chapter, and parts 
thereof 
Watch straps, watch bands 
and watch bracelets, and 
parts thereof: 
- Of base metal, whether 
or not plated, or of clad 
precious metal 
- Other 
Musical instruments; parts 
and accessories of such 
articles 
Arms and ammunition; 
parts and accessories 
thereof 
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 
heading Nos 9401, 
ex 9403, 9405 and 9406 
for which the rules are set 
out below: Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that 
of the product, and 
- 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 thc-
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 Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of 
the product 
/& e> I / 
Description of product 
(2) Working or processing carried oui on non-originating 
materials that confers o/iginating status 
(3) or (4) 
ex 9401 
and 
ex 9403 
9405 
9406 
ex 
Chap. 95 Base metal furniture, 
incorporating unstuffed 
cotton cloth of a weight 
of 300 g/m2 or less 
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 
Prefabricated buildings 
Toys, games and sports 
requisites; parts and 
accessories thereof; 
except for 
heading Nos 9503 
and 9606 for which the 
rules are set out below: 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, and 
- 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 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 in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
291 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried ouf on non-originating 
materials that confers originating status 
(3) or (4) 
9503 
ex 9506 
ex 
Chap. 96 
ex 9601 
and 9602 
ex 9603 Other toys; reduced-size 
("scale") models and 
similar recreational 
models, working or not; 
puzzles of all kinds 
Articles and equipment for 
gymnastics, athletics, 
other sports (excluding 
table tennis) or outdoor 
games not specified or 
included elsewhere in this 
chapter; swimming pools 
and paddling pools 
Miscellaneous 
manufactured articles; 
except for 
heading Nos ex 9601, 
ex 9602, ex 9603, 9605, 
9606, 9612, ex 9613 and 
ex 9614 for which the 
rules are set out below: 
Articles of animal, 
vegetable or mineral 
carving materials 
Brooms and brushes 
(except for besoms and 
the like and brushes made 
from marten or squirrel 
hair), hand-operated 
mechanical floor 
sweepers, not motorized, 
paint pads and rollers, 
squeegees and mops Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, 
roughly shaped blocks for 
making golf club heads 
may be used 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from 
"worked" carving 
materials of the same 
heading 
Manufacture in which the 
value of all the materials 
used does not 
exceed 50% of the 
ex-works price of the 
product 
292 
HS heading 
No Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9605 
9606 
9612 
ex 9613 
ex 9614 
Chap. 97 Travel sets for personal 
toilet, sewing or shoe or 
clothes cleaning 
Buttons, press-fasteners, 
snap-fasteners and 
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 
Works of art, collectors' 
pieces and antiques 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 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- 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, and 
- 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 
Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 
293 
ANNEX III 
MOVEMENT CERTIFICATES EUR.L 
1. Movement certificates EUR. 1 shall be made out on the form of which a specimen appears 
in this Annex. This form shall be printed in one or more of the languages in which the 
Agreement is drawn up. Certificates shall be made out in one of these languages and in 
accordance with the provisions of the domestic law of the exporting State. If they are 
handwritten, they shall be completed in ink and in capital letters. 
2. Each certificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 
8 mm in the length may be allowed. The paper used must be white, sized for writing, not 
containing mechanical pulp and weighing not less than 25 g/m3. It shall have a printed 
green guilloche pattern background making any falsification by mechanical or chemical 
means apparent to the eye. 
3. The competent authorities of the Member States of the Community end of Morocco may 
reserve the right to print the certificates themselves or may have them printed by 
approved printers. In the latter case each certificate must include a refererce to such 
approval. Each certificate must bear the name and address of the printer or a mark by 
which the printer can be identified. It shall also bear a serial number, either printed or 
not, by which it can be identified. 
294 
MOVEMENT CERTIFICATE 
1 Exporter (name, full address, country) EUR.1 No A 000.000 
3. Consignee (name, full address, country) (Optional) See notes overleaf 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 package ('); Description of 
goods 9. Gross weight 
(kg) or other 
measure 
(litres,m3,etc.) 10. Invoices 
(Optional) 
11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document (') 
Form No 
Customs office 
Issuing country or territory 
Date 
(Signature) Stamp 12. DECLARATION BY THE EXPORTER 
I, the undersigned, declare that the goods 
described above meet the conditions 
required for the issue of this certificate. 
Place and date 
(Signature! 
2r> {-' 
13. Request for verification, to: 14. Result of verification 
Verification carried out shows that this certificate (") 
I j was issued by the customs office indicated and that the 
information contained therein is accurate. 
I j does not meet the requirements aé to authenticity and 
accuracy (see remarks appended). 
Verification of the authenticity and accurancy of this; certificate 
is requested 
(Place and date) (Place and date) 
Stamp Stamp 
(Signature) (Signature) 
(') Insert X in the appropria'e box. 
NOTES 
1. 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 certificate and endorsed by the customs authorities of the issuing country or territory. 
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. 
A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such 
a manner as to make any later additions impossible. 
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be 
identified. 
296 
APPLICATION FOR A MOVEMENT CERTIFICATE 
1. Exporter (name, full address, country) (Optional) 
3. Consignee (name, full address, country) (Optional) EUR.1 No A ooo. 000 
See notes oveerleaf before completing this form 
2. Application for a certificate to be used in preferential 
trade between 
and 
(insert appropriate countries or groups of countries or 
territories) 
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) Remarks 
8. Item number; Marks and numbers; Number and kind of packages ('); Description of 
goods 9. Gross weight 
(kg) or other 
measure 
(litres,m3,etc.) 10. Invoices 
(Optional) 
297 
r^T~- /ri-xT yn 
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 (1): 
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, a: d 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) 
C) For example, import documents, movement certificates, manufacturer's declarations, etc. referring to the 
products used in manufacture or to the goods re-exported in the same state. 
598 
ANNEX IV 
Declaration referred to in Article 27 
I, the undersigned, exporter of the goods covered by this document declare that except where otherwise 
indicated (1), the goods meet the conditions to obtain originating status in preferential trade with: 
The European Community / Morocco (2) 
and that the country of origin of the goods is: 
Morocco / The European Community (2) (3) 
(place and date) 
(Signature) 
(The signature must be followed by the 
name of the signatory in clear script) 
V) When an invoice also includes products not originating in the Community, the exporter must clearly 
indicate them. 
(2) Delete where necessary. 
(3) Reference can be made to a specific column of the invoice in which the country of origin of each 
product is entered. 
299 
ANNEX V 
Specimen impression of the stamp mentioned in Article 22(3)(b) 
30 mm 
E 
E o n 
C) Initials or coat of arms of the exporting State. 
(2) Such information as is necessary for the identification of the approved exporter. 
o o n 
ANNEX VI 
Specimen of declaration 
I, the undersigned,, declare that the goods listed on this invoice were obtained in 
and (as appropriate): 
(a) (1) satisfy the rules on the definition of the concept of "wholly obtained products' 
or — 
(b) (2) were produced from the following products: 
Description Country of origin (2) Value (1] 
and have undergone the following processes: 
(indicate processings) 
in 
Done at 
(Signature) 
C) Complete if necessary. 
(2) Complete if necessary. In the event that: 
- the goods originate in a country covered by the Agreement or Convention concerned: indicate 
the country; 
- the products originate in another country: indicate "third country". 
o o 
ANNEX VU 
1. Supplia (») 
2. Consignee (') INFORMATION CERTIFICATE 
ro facilitate The issue of a 
MOVEMENT CERTIFICATE 
for preferential trade between the 
EUROPEAN ECONOMIC 
COMMUNITY 
and 
(in I>1IHk Inters) 
j. Processor (') 
6. Customs office of importation (2) 
7. Import document (2) 
Form 
Scries 
Date I ' No ,. 4. State in which the working or processing has been 
carried out 
5. For official use 
GOODS SENT TO THE MEMBER STATE OF DESTINATION 
8. Marks, numbers, 
quantity and kind of 
package 9. Tariff heading number and description of goods 10. Quantity (3) 
11. Va'.ue (4) 
IMPORTED GOODS USED 
12. Tariff heading number and description ! 13. Country of | 14. Quantity (s) j 15.Value (=): 
! origin i •". I I 
( 16. Nature of the working or processing carried out 
r 
17. Remarks 
IK. CUSTOMS ENDORSEMENT 
Declaration certified 
Document 
Form ... No 
Customs office 
Date \ZZZj À I 19. DECLARATION BY THE SUPPLIER 
1, the undersigned, declare that the information on 
this certificate is accurate 
(IM.-U-j_ 
(Hate) 
s.... (Signature) 
I'll Sec footnotes on verso. Official 
St .imp 
(Signature) 
.J 
I :;• REQUEST FOR VERIFICATION 
The undersigned customs official requests verification of the 
authenticity and accuracy of this information certificate 
Official 
stamp (Place and date) 
(Official's signature) RESULT OF VERIFICATION 
Verification carried out by the undersigned custc 
shows that this information certificate: 
(a) was issued by the customs office indicated at 
information contained therein is accurate (*) 
(b) does not meet the requirements as to authe 
accuracy (see notes appended) (*) 
(Place and date) 
(Official's signature) 
(*) Delete where not applicable; 
CROSS REFERENCES 
Name of individual or business and full address. 
Optional information. 
Kg, hi, m3 or other measure. 
Packaging shall be considered as forming a whole with the goods contained therein. However, 
this provision shall not apply to packaging which is not of the normal type for the article 
packed, and which has a lasting utility value of its own, apart from its function as packaging. 
( '^ Complete if necessary. In the event that: 
- the goods originate in a country covered by the Agreement or Convention concerned: 
indicate the country; 
('•) - the products originate in another country: indicate 'third country'. 
The value must be indicated in accordance with the provisions on rules of origin. 
303 
ANNEX VIII 
Joint declaration on Article 1 . 
The parties agree that the provisions of Article 1 (e) of the Protocol shall not prejudice the right of Tunisia 
to benefit from special and differential treatment and other derogations accorded to developing countries 
by the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade. 
Joint declaration on Articles 19 and 33 
The parties agree to the necessity to establish Explanatory Notes to the provisions of Article 19(1 Kb) and 
Article 33(1) and (2) of the Protocol. 
Joint declaration on Article 39 
For the implementation of Article 39 of this Protocol, the Community is prepared to examine any request 
from Tunisia for derogations from the rules of origin after signature of the Agreement. 
30 
RJvfi- 14/11/95 J8:01 
ANNEXE VIII 
Déclaration commune relative à l'article 1er 
Les parties conviennent que les dispositions de l'article 1 e) du protocole ne portent pas 
atteinte au droit du Maroc de bénéficier du traitement spécial et différencié et de toutes 
autres dérogations accordés aux pays en voie de développement par l'accord relatif à la 
mise en oeuvre de l'article VII de l'accord général sur les taifs douaniers et le commerce. 
Déclaration commune relative aux articles 19 et 33 
Les parties conviennent de la nécessité d'établir des notes explicatives pour la mise en 
oeuvre des dispositions de l'article 19 paragraphe 1 b) et de l'article 33 paragraphes 1 et 2 
du protocole. 
Déclaration commune relative à l'article 39 
Pour l'application de l'article 39 du protocole, la Communauté se déclare disposée à 
entamer l'examen des demandes du Maroc visant à prévoir des dérogations aux règles 
d'origine dès la signature 
30? 5 
^•/T 
PROTOCOL No 5 
ON MUTUAL ASSISTANCE IN CUSTOMS MATTERS 
BETWEEN THE ADMINISTRATIVE AUTHORITIES 
30(> 
ARTICLE 1 
Definitions 
For the purposes of this Protocol: 
(a) "customs legislation" shall mean any statutory or regulatory provision applicable 
in the territory of the Contracting Parties governing the import, export, transit 
of goods and their placing under any customs procedure, including measures of 
prohibition, restriction and control adopted by the Parties concerned; 
(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 any data relating to an identified or identifiable 
natural person. 
ARTICLE 2 
Scope 
1. The Contracting Parties shall assist each other, within their areas of responsibility, 
according to the procedures and under the conditions laid down in this Protocol, with 
a view to the prevention, investigation and detection of operations that contravene 
customs legislation. 
307 
2. Assistance in customs matters, as provided for in this Protocol, applies to any 
administrative authority of the Contracting Parties which is compétent 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 judicial authorities, unless those authorities so agree. 
ARTICLE 3 
Assistance on request 
1. At the request of the applicant authority, the requested authority shall furnish it 
with all relevant information to enable it to ensure that customs legislation is correctly 
applied, in particular information regarding detected or projected operations which 
contravene or would contravene such legislation. 
2. At the request of the applicant authority, the requested authority shall inform it 
whether goods exported from the territory of one of the Contracting Parties hav \ been 
properly imported into the territory of the other Party, specifying, where appropriate, 
the customs procedure applying to the goods. 
3. At the request of the applicant authority, the requested authority shall undertake 
surveillance, in accordance with its own legislation, of: 
(a) natural or legal persons in respect of whom there are reasonable grounds for 
believing that they are engaging in or have engaged in operations which 
contravene customs legislation; 
308 
(b) places where stocks of goods have been assembled in such a way that there are 
reasonable grounds for supposing that they are intended as supplies for 
operations contrary to the legislation of the other Contracting Parties; 
(c) movements of goods notified as possibly involving operations that contravene 
customs legislation; 
(d) means of transport for which there are reasonable grounds for believing that 
they have been, are or may be, used for the purposes of contravening customs 
legislation. 
ARTICLE 4 
Spontaneous assistance 
The Contracting Parties shall provide each other, in accordance with their laws, rules 
and other legal instruments, with assistance if they consider that to be necessary for 
the correct application of customs legislation, particularly when they obtain 
information pertaining to: 
- operations which contravene or which they believe to be in contravention of such 
legislation and which may be of interest to the other Contracting Parties; 
- new means or methods employed in realizing such operations; 
- goods known to be involved in operations contravening customs legislation; 
- natural or legal persons in respect of whom there are reasonable grounds for 
believing that they are engaging in or have engaged in operations which contravene 
customs legislation; 
- means of transport for which there are reasonable grounds for believing that they 
have been, are or may be used in the contravening of customs legislation. 
30<> 
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 any document, 
- to notify any decision, 
falling within the scope of this Protocol to an addressee, residing or established in its 
territory. In such a case Article 6(3) is applicable. 
ARTICLE 6 
Form and substance of requests for assistance 
1. Requests pursuant to this Protocol shall be made in writing. Documents deemed 
useful to help respond to such requests shall accompany the request. When required 
because of the urgency of the situation, oral requests may be accepted, but must be 
confirmed in writing immediately. 
2. Requests pursuant to paragraph 1 shall include the following information: 
(a) the applicant authority making the request; 
(b) the measure requested; 
310 
? 5 
(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 being the target of the investigations; 
(f) a summary of the relevant facts and of the enquiries already carried out, except 
in cases provided for in Article 5. 
3. Requests shall be submitted in an official language of the requested authority or in 
a language acceptable to such authority. 
4. If a request does not meet the formal requirements, its correction or completion 
may be demanded; the ordering of precautionary measures may, however, take place. 
. ARTICLE 7 
Execution of requests 
1. In order to comply with a request for assistance, the requested authority shall 
proceed, within its competence and available resources, as though it were acting on 
its own account or at the request of other authorities of that same Contracting Party, 
by supplying information already possessed, by carrying out appropriate enquiries or 
by arranging for them to be carried out. This provision shall apply also to the 
administrative department to which the request has been addressed by the requested 
authority when the latter cannot act on its own. 
311 
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 within the conditions laid down by the latter, 
obtain from the offices of the requested authority or other authority for which the 
requested authority is responsible, information relating to the operations contravening 
or likely to contravene 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 within 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-* 6) 
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 Tunisia's sovereignty or that of a Member State of the 
Community whose assistance has been requested pursuant to this Protocol; or 
(b) be likely to prejudice their public policy, security or other essential interests; or 
(c) involve legislation other than customs legislation; or 
(d) violate an industrial, commercial or professional secret. 
2. Where the applicant authority asks for assistance which it would itself be unable 
to provide if so asked, it shall draw attention to that fact in its request. It shall 'hen 
be left to the requested authority to decide how to respond to such a request. 
3. If assistance is denied, the decision and the reasons therefor must be notified to 
the applicant authority without delay. 
313 
ARTICLE 10 
Obligation to observe confidentiality 
1. Any information communicated in whatsoever form pursuant to this Protocol shall 
be of a confidential nature. It shall be covered by the obligation of official secrecy 
and shall enjoy the protection extended to like information under the relevant 
legislation of the Contracting Party which received it and the corresponding 
provisions applying to the Community authorities. 
2. Personal data may be communicated only where the level of protection granted to 
persons laid down in the legislation of the Contracting Parties is equivalent. The 
Contracting Parties must ensure at least a level of protection based on the principles 
contained in the Annex to this Protocol. 
ARTICLE 11 
Use of information 
1. Information obtained, including information relating to personal data, shall be 
used solely for the purposes of this Protocol and may be used within each Contracting 
Party for other purposes only with the prior written consent of the administrative 
authority which furnished the information and shall be subject to any restrictions laid 
down by that authority. These provisions shall not be applicable when the 
information obtained for the purposes of this Protocol could also be used for the 
purposes of fighting against illicit trafficking of narcotic drugs and psychotropic 
substances. Such information may be communicated to other authorities directly 
involved in combating illicit drug traffic, within the limits of Article 2. 
314 
9 
2. Paragraph 1 shall not impede the use of information in any judicial or 
administrative proceedings subsequently instituted for failure to comply "with customs 
legislation. The competent authority which provided the information shall be 
informed immediately of such use. 
3. 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 12 
Experts and witnesses 
1. An official of a requested authority may be authorized to appear, within the 
limitations of the authorization granted, as expert or witness in judicial or 
administrative proceedings regarding the matters covered by this Protocol in the 
jurisdiction of the other 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. 
2. The authorized official shall enjoy the protection guaranteed by existing legislation 
to officials of the applicant authority on its territory. 
io 315 
ARTICLE 13 
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, witnesses, interpreters and translators who are not dependent upon public 
services. 
ARTICLE 14 -
Implementation 
1. The implementation of this Protocol shall be entrusted to the national customs 
authorities of Tunisia on the one hand and the competent services of trie Commission 
of the European Communities and, where appropriate, the customs authorities of the 
Member States on the other. They shall decide on all practical measures and 
arrangements necessary for its application, taking into consideration rules in the field 
of data protection. They may, through the Customs Cooperation Committee set up by 
Article 40 of Protocol No 4, recommend to the Association Council, amendments 
which they consider should be made to this Protocol. 
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. 
316 
11 
ARTICLE 15 
Complementarity 
1. This Protocol shall complement and not impede the application of any agreements 
on mutual assistance which have been concluded or may be concluded by individual 
or several Member States of the European Union and Tunisia. Nor shall it preclude 
more extensive mutual assistance granted under such agreements. 
2. Without prejudice to Article 11, these agreements 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. 
317 
12 
Annex to the Protocol 
FUNDAMENTAL PRINCIPLES APPLICABLE 
TO DATA PROTECTION 
1. Personal data undergoing computer processing must be: 
(a) obtained and processed fairly and lawfully; 
(b) kept for explicit and legitimate purposes and not further used in a- way 
incompatible with those purposes; 
(c) appropriate, relevant and not excessive in relation to the purposes for 
which they are collected; 
(d) accurate and, where necessary, kept up to date; 
(e) kept in a form which permits identification of the person concerned for no 
longer than is necessary for the procedure for which the data were 
collected. 
2. Personal data revealing racial origin, political or religious opinions or other 
beliefs, and data concerning a person's health or sex life, may not undergo 
computer processing except where suitable safeguards are provided by national 
law. These provisions apply also to personal data relating to criminal convictions. 
318 
13 
3. Appropriate security measures must be taken to ensure that personal data recorded 
in computer filing systems are protected against unlawful destruction or accidental 
loss and against unauthorized alteration, disclosure or access. 
4. Any person must have the right to: 
(a) establish whether personal data relating to him are kept in a computer 
filing system, the purposes for which they are mainly used and the identity 
and normal place of residence or work of the person responsible for the 
filing system; 
(b) obtain at reasonable intervals, and without excessive delay or expense, 
confirmation as to the existence of a computer filing system containing 
personal data relating to him and communication of such data in an 
intelligible form; 
(c) obtain, as appropriate, the rectification or erasure of such data where they 
have been processed in violation of the provisions laid down by the 
national legislation applying the fundamental principles contained in 
paragraphs 1 and 2 of this Annex; 
(d) have access to legal remedies if no action is taken on a request for 
communication or, where appropriate, the communication, rectification or 
erasure referred to in paragraphs (b) and (c) above. 
5.1 Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are 
allowed only in the cases below. 
3iî) 
5.2 Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex may be 
allowed where provided for in the legislation of the Contracting Party and 
where such derogation constitutes a necessary measure in a democratic society 
and is intended to: 
(a) safeguard national security, public order or a State's financial interests or 
prevent criminal offences; 
(b) protect the data subjects or the rights and freedoms of others. 
5.3 In the case of computerized filing systems containing personal data used for 
statistical purposes or scientific research, the rights referred to in 
paragraphs 4(b), (c) and (d) of this Annex may be restricted by law where such 
use is clearly unlikely to constitute an invasion of privacy of the data subjects. 
6. No provision in this Annex is to be interpreted as restricting or prejudicing a 
Contracting Party's power to grant data subjects wider protection than that 
provided for in this Annex. 
320 
15 
CAB III/197/95 
AGREEMENT 
IN THE FORM OF AN EXCHANGE OF LETTERS 
BETWEEN THE COMMUNITY AND MOROCCO 
UNDER ARTICLE 12(1) 
CONCERNING ELIMINATION OF THE REFERENCE PRICES 
APPLIED BY MOROCCO -
TO IMPORTS OF CERTAIN TEXTILE AND CLOTHING PRODUCTS 
321. 
A. Letter from the Community 
Sir, 
Under Article 12(1) of the Euro-Mediterranean Association Agreement and the relevant 
Joint Declaration thereto, the Parties, without prejudice to the other provisions of Article 
12, have agreed as follows: 
1. The reference prices applicable to textile products and articles of clothing 
originating in the Community classified within Chapters 51 to 63 inclusive and 
listed in Annex 5 to the Agreement shall be reduced as from the date of the 
Agreement's entry into force to 75% of the reference prices applied erga omnes. 
The reductions to be applied at the beginning of the second and third years shall 
be fixed by the Association Council, but shall not be less than the reduction 
applied for the first year, i.e. 25%. In fixing the rate of reduction the Association 
Council shall take account inter alia of progress made in setting up the control 
and verification machinery which Morocco is to develop with the aid of 
Community technical assistance in those fields referred to in the Joint Declaration 
on Article 43 of the Agreement. 
2. The reference prices applied erga omnes by Morocco shall be eliminated in 
respect of products originating in the Community in accordance with the 
following timetable: 
• Upon the Agreement's entry into force the reference prices shall be 
eliminated in respect of a quarter of the products to which they apply. 
• One year after the Agreement's entry into force the reference prices shall 
be eliminated in respect of half of the products to which they apply. 
• Two years after the Agreement's entry into force the reference prices 
shall be eliminated in respect of three-quarters of the products to which 
they apply. 
• Three years after the Agreement's entry into force all the reference prices 
shall be eliminated. 
The above elimination procedure shall apply to the list of products subject to Moroccan 
reference prices erga omnes on the date on which elimination is to take place. 
I should be obliged if you would confirm that your Government is in agreement with the 
above. 
Please accept, Sir, the assurance of my highest consideration. 
On behalf of the Council of the European Union 
322 
B. Letter from the Kingdom of Morocco 
Sir, 
I have the honour to acknowledge receipt of your letter of today's date, which reads as 
follows: 
"Under Article 12(1) of the Euro-Mediterranean Association Agreement and thé relevant 
Joint Declaration thereto, the Parties, without prejudice to the other provisions of Article 
12, have agreed as follows: 
1. The reference prices applicable to textile products and articles of clothing 
originating in the Community classified within Chapters 51 to 63 inclusive and 
listed in Annex 5 to the Agreement shall be reduced as from the date of the 
Agreement's entry into force to 75% of the reference prices applied erga omnes. 
The reductions to be applied at the beginning of the second and third years shall 
be fixed by the Association Council but shall not be less than the reduction 
applied for the first year, i.e. 25%. In fixing the rate of reduction the Association 
Council shall take account inter alia of progress made in setting up the control 
and verification machinery which Morocco is to develop with the aid of 
Community technical assistance in those fields referred to in the Joint Declaration 
on Article 43 of the Agreement. 
2. The reference prices applied erga omnes by Morocco shall be eliminated in 
respect of products originating in the Community in accordance wi'h the 
following timetable: '£> 
• Upon the Agreement's entry into force the reference prices shall be 
eliminated in respect of a quarter of the products to which they apply. 
• One year after the Agreement's entry into force the reference prices shall 
be eliminated in respect of half of the products to which they apply. 
• Two years after the Agreement's entry into force the reference prices 
shall be eliminated in respect of three-quarters of the products to which 
they apply. 
• Three years after the Agreement's entry into force all the reference prices 
shall be eliminated. 
The above elimination procedure shall apply to the list of products subject to Moroccan 
reference prices erga omnes on the date on which elimination is to take place. 
I should be obliged if you would confirm that your Government is in agreement with the 
above. " 
I have the honour to confirm that my Government is in agreement with the contents of 
your letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Government of the Kingdom of Morocco 
1 
O •>> O 0 4,0 
Agreement 
Exchange of letters between the European Community ('The Community') and 
Morocco relatmg to Article 1 of Protocol 1 and concerning imports into the 
Community of fresh cut flowers and flower buds falling within subheading 06.03.10 
of the Common Customs Tariff 
A. Letter from the Community 
Sir, 
The following was agreed between the Community and Morocco: 
Article 1 of Protocol 1 to the Euro-Mediterranean (association) Agreement provides for 
the elimination of customs duties on imports into the Community of cut flowers and 
flower buds, fresh, falling within subheading 06.03.10 of the Common Customs Tariff 
and originating in Morocco, subject to a limit of 3 000 tonnes. 
Morocco undertakes to abide by the conditions laid down below to imports into the 
Community of roses and carnations which qualify for the elimination of this tariff: 
the price level of imports into the Community must be at least equal to 85 % of 
the Community price level for the same products over the same periods, 
the Moroccan price level shall be determined by recording the prices of the 
imports on representative Community import markets, 
the Community price level shall be based on the producer prices recorded on 
representative markets of the main producer Member States, 
price levels will be recorded on a fortnightly basis and weighted by the respective 
quantities. This provision is valid for Community prices and for Moroccan 
prices, 
for both 'Community producer prices and the import prices of Moroccan products, 
a distinction shall be made between large-flowered and small-flowered roses and 
between unifloral and multifloral carnations, 
if the Moroccan price level for any one type of product is below 85 % of the 
Community price level, the tariff preference shall be suspended. The Community 
shall reinstate the tariff preference when a Moroccan price level equal to 85 % or 
more of the Community price level is recorded. 
Morocco further undertakes to maintain the traditional breakdown of trade between roses 
and carnations. 
9 -I 
Should the Community market be disturbed by a change in this breakdown, the 
Community reserves the right to determine the proportions in line with traditional trade 
patterns. In such cases, an exchange of views on the matter wiil take place. 
I should be obliged if you would confirm that your Government is in agreement with the 
contents of this letter. 
Please accept, Sir, the assurance of my highest consideration. 
On behalf of the Council of the European Union 
B. Letter from Morocco 
Sir, 
I have the honour to acknowledge receipt of your letter of today's date which reads as 
follows: 
"The following was agreed between the Community and Morocco: 
Article 1 of Protocol 1 to the Euro-Mediterranean (association) Agreement provides for 
the elimination of customs duties on imports into the Community of cut flowers and 
flower buds, fresh, falling within subheading 06.03.10 of the Common Customs Tariff 
and originating in Morocco, subject to a limit of 3 000 tonnes. 
Morocco undertakes to abide by the conditions laid down below for imports into the 
Community of roses and carnations which qualify for the elimination of this tariff: 
the price level of imports into the Community must be at least equal to 85 % of 
the Community price level for the same products over the same periods, 
the Moroccan price level shall be determined by recording the prices of the 
imports on representative Community import markets, 
the Community price level shall be based on the producer prices recorded on 
representative markets of the main producer Member States, 
price levels will be recorded on a fortnightly basis and weighted by the respective 
quantities. This provision is valid for Community prices and for Moroccan 
prices, 
for both Community producer prices and the import prices of Moroccan products, 
a distinction shall be made between large-flowered and small-flowered roses and 
between unifloral and multifloral carnations, 
if the Moroccan price level for any one type of product is below 85% of the 
Community price level, the tariff preference shall be suspended. The Community 
shall reinstate the tariff preference when a Moroccan price level equal to 85 % or 
more of the Community price level is recorded. 
Morocco further undertakes to maintain the traditional breakdown of trade between roses 
and carnations. 
326 
Should the Community market be disturbed by a change in this breakdown, the 
Community reserves the right to determine the proportions'in line with traditional trade 
patterns. In such cases, an exchange of views on the matter will take place". 
I have the honour to confirm that my Government is in agreement with the contents of 
this letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Government of Morocco 
327 



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